2008 (6) TMI 482

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..... sident]. Heard both sides. 2. The appellant filed this appeal against the impugned order whereby the appeal filed by the appellant against the adjudication order was dismissed. 3. The Deputy Commissioner of Customs while finalising the assessment in respect of shipping bills held as under :- The assessment of the 51 S/Bs covering the disputed varieties of footwear mentioned in TABLE - .....

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..... ed goods are half boots. 5. The contention of the appellant is that as per Central Leather Research Institute report the appellant consumed the inputs as required for gents leather long boots, therefore, the finding of the authority that the appellant exported half boots is not sustainable. 6. The contention of the Revenue is that on examination of goods when appellant referred the matter to t .....

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