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TMI Blog2006 (3) TMI 443X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant. Shri M. Narayan Rao, Sr. Manager (Central Excise), for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. Revenue has filed these appeals against Orders-in-Appeal Nos. 12 13/2003 (H-ii) Cus., dated 11-8-2003 passed by the Commissioner of Customs Central Excise (Appeals), Hyderabad. 2. The respondents imported Jelly filled Copper Cable Scrap and contended that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er on the following grounds :- (i) The allegation of violation of Principles of Natural Justice seems to be misplaced inasmuch as the Assistant Commissioner has issued letters to the respondent and had granted personal hearing before deciding the issue. Hence, Principles of Natural Justice has been followed. (ii) The Commissioner, in the OIA, has observed that Hon ble Tribunal held tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sification of imported goods is same for DGFT and Customs Tariff under harmonized system. Hence, the classification under CTA 7404, decided by the Assistant Commissioner, is correct. (v) The Assistant Commissioner has correctly applied the Section Note XV and Chapter Notes to decide the classification correctly under CTA 7404. Once the classification is decided under 7404, all relevant dutie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the effect that the Jelly filled Telephone Cable Scrap did not find a place in the Customs Tariff Act, 1975. 7. We have gone through the records of the case carefully. Even by the respondents own admission in the written submission, an opportunity was given to them during the personal hearing for proving their claim that the impugned goods are not liable to duty. In these circumstances, it is d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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