9911796707
TMI Blog2001 (11) TMI 774X X X X Extracts X X X X X X X X Extracts X X X X ..... G.S. Menon, SDR, for the Respondent. [Order per : Jeet Ram Kait, Member (T)]. Since we propose to dispose of the appeal itself as the issue lies on a short compass and also the matter is covered by the decision of this Bench in favour of the assessee, we grant waiver of pre-deposit of penalty of Rs. 15,000/- and take up the appeal. 2. This appeal is against the Order-in-Appeal No. C. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Jupiter Exports Others vide Final Order Nos. 1778-1785/2001, dated 11-10-2001 [2002 (145) E.L.T. 608 (Tribunal)]. 5. We have carefully considered the submissions made by both the sides and come to the conclusion that dried garlic is classifiable under ITC sub-heading 071290.04 and not under 070320.00 as held by the Department, taking into account the moisture content of the goods on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority for de novo decision as held in Para 7 of the Final Order Nos. 1778-1785/2001, dated 11-10-2001 [2002 (145) E.L.T. 608 (Tribunal)] in the case of M/s. Jupiter Exports and Others. The said Para 7 is reproduced below for convenience of reference. 7. We have carefully considered the submission made by both sides and have come to the conclusion that dried garlic is classifiable under ITC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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