2008 (10) TMI 417

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..... er : S.S. Kang, Vice-President]. Heard both sides. The appellant filed this appeal against the impugned order whereby the benefit of Notification No. 21/2002-Cus., dated 1-3-02 was denied. The notification provides concessional rate of duty to the raw wool of average fibre diameter 32 microns and above classifiable under Tariff Heading 51.01 of the tariff. 2. Brief facts of the case are th .....

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..... s 42.5 microns. Therefore, they are entitled for the benefit of notification. 4. The revenue submitted that at the time of clearance of goods, the appellant not claimed the benefit of notification. As the goods were cleared without retaining any sample, now after the clearance of goods, it is difficult to verify the claim of the appellant that the wool in question is having diameter more than 42 .....

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