2014 (1) TMI 636

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..... re nuts & bolts without producing any evidence on records as on what basis the goods are to be held as nuts & bolts. Therefore, prima facie the applicant has made out a case. Accordingly, we stay the operation of the impugned order till final disposal of the appeal - Stay granted.
Shri Ashok Jindal and P.R. Chandrasekharan, JJ. Shri J.S. Sanghvi, Consultant, for the Appellant. Shri Sanjay Kal .....

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..... e brought the samples physically in the Court and produced before us. To support his contention that these goods are sanitary pipe fittings, he filed the literature for the same and the Chartered Accountant's certificate certifying that the impugned goods are sanitary pipe fittings and not nuts & bolts. Therefore, the impugned order be stayed. 3. Heard the ld. Counsel and perused the records .....

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