2007 (11) TMI 23

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..... ipment classify by the manufacturer under Heading 84.29 - Penalty sustained and no new plea of appellant entertained by the SC - 1824 of 2002 - - - Dated:- 22-11-2007 - [Judgment per : Ashok Bhan, J.]. - Being aggrieved by the order dated 10th September 2001 passed by the Customs, Excise Gold (Control) Appellate Tribunal (Now known as Customs, Excise Service Tax Appellate Tribunal) [for s .....

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..... Rule 57Q of the Rules. The Dy. Commissioner also imposed a penalty of Rs. 50,000/- under Rule 173Q(bb) of the Rules. 4. On appeal filed by the appellant, the Commissioner (Appeals) observed that 'Loadall' being an improvised version of material handling equipment would properly fall under Heading 84.27 and not under Heading 84.29. It was further observed that forklift truck or crane or .....

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..... bunal that the appellant could not get the classification of 'Loadall' changed to Heading 84.27 from 84.29, as declared by the manufacturer. Insofar as the penalty imposed by the authority-in-original is concerned, we are of the view that a case for imposition of penalty is not made out and accordingly the same is set aside and deleted. Rest of the order of the Tribunal restoring the order .....

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