2004 (3) TMI 502

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..... Member (T)]. This is an appeal filed by M/s. Shetron Ltd., Bangalore against Order-in-Appeal No. C/373/R/2000-Sea C. Cus. No. 586/2000, dtd. 31-8-2000 passed by the Commissioner of Customs (Appeal), Chennai. 2. Shri K. Ramachandran, ld. Advocate appeared for the appellants and Shri M.K. Madhyastha, ld. JDR appeared for the Revenue. 3. The ld. Counsel for the appellants pleaded that in th .....

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..... evenue stated that the Commissioner (Appeals)/adjudicating authority has not considered the Circular of the Board. 5. We have considered the submissions made by both sides. We find that the Circulars issued by the Board are binding on the Departmental authorities. In this case, the Circular No. 62/99-Cus., dated 17-9-1999 was issued by the Board clarifying the issue involved in the present appea .....

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