2002 (11) TMI 605

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..... spondent. [Order per : C. Satapathy, Member (T)]. We have heard Shri M.H. Shaikh, learned J.D.R. for the Revenue and Shri Jagesha, Consultant for the Respondent. The issue relates to Classification of the impugned goods under sub-heading 2708.11 claimed by the respondent and under sub-heading 2708.19 claimed by the department. The learned J.D.R. states that the Commissioner (Appeals) has .....

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..... . She also seems to have taken into account specifications from the manufacturers in South Korea whereas the imports are of Japanese and Spanish origin. She also states that the I.I.T. report confirms the product to be a blended product beyond any shadow of doubt whereas the said report is not categorical. We are, therefore, convinced that the issue requires re-examination and we, therefore, reman .....

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