9911796707
TMI Blog2014 (2) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... find that the lower appellate authority had initially issued an order on 20.2.2003. In the said order, he has recorded the submission of the respondents that the goods imported were only waste paper classifiable under CTH 4707.90 and not under CTH 48. While passing the said order the lower appellate authority approved the value of US$ 210 for the impugned 22.76 MTs of coated paper on the ground th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the Department's case that the impugned goods have to be classified as coated paper chargeable to higher rate of duty and not as waste paper. Accordingly, the impugned Order-in-Original dated 21.11.2003 has been passed against which the respondents filed an appeal. The lower appellate authority has allowed the full refund under the impugned Order-in-Appeal stating that he had set aside the lowe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut also from the classification angle holding the impugned goods to be paper waste, though not specifically spelt out in so many words. If the Department was aggrieved, it was appropriate for it to file an appeal against the earlier order of the lower appellate authority which has not been done and instead the said order was accepted. 4. In view of the foregoing, we find no merit in the present a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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