2013 (12) TMI 939

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..... - adjudicating authority has classified the impugned goods under Customs Tariff Heading 6802 29 00, which is not in dispute. Therefore, the appellants are entitled for classifying the same under Customs Tariff Heading 6802 29 00 as per ITC (HS) Policy and entitled for benefit of Notification No. 103/2009 under EPCG scheme - Decide in favour of assessee. - C/383/2012 - A/380/2012-WZB/C-I(CSTB) - D .....

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..... ugned goods under Customs Tariff Heading 6802 92 00 and thereby denying the benefit of Notification No. 103/2009. Adjudication took place and goods were classified under Customs Tariff Heading 6802 29 00 and denied the benefit of Notification No. 103/2009 on the premise that the goods most specifically falls under Customs Tariff Heading 6802 22 00 of the ITC (HS) Policy. Therefore, the department .....

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..... be set aside. 4. On the other hand, Shri Navneet, learned Addl. Commissioner (A.R.) strongly opposed the contention of the learned Advocate and submitted that as the appellant s goods are not classifiable under Customs Tariff Heading 6802 29 00 as other stone, they are appropriately classifiable under Customs Tariff Heading 6802 92 00. Therefore, they are not entitled for benefit of the Notifica .....

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