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TMI Blog2007 (6) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant - C/375/2003 and C/313/2004 - 729 and 730/2007 - Dated:- 28-6-2007 - [Order per : T.K. Jayaraman, Member (T)]. - In pursuance of the Misc. Order 182/2007, dated 2-4-2007, the above appeals of the Revenue are re-heard and taken up for decision. 2. With regard to the facts of the case and the submissions of the Revenue, we are reproducing paras 2 and 3 of the Final Order Nos. 601 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d order, allowed the respondents appeal on grounds of violation of the Principles of Natural Justice. 3. Revenue is aggrieved over the impugned order on the following grounds :- (i) The allegation of violation of Principles of Natural Justice seems to be misplaced inasmuch as the Assistant Commissioner has issued letters to the respondent and had granted personal hearing before deciding the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification. Even though, the 10-digit ITC classification is not aligned with Customs Tariff by way of implementation, the basic concept of classification of imported good is same for DGFT and Customs Tariff under harmonized system. Hence, the classification under CTA 7404, decided by the Assistant Commissioner, is correct. (v) The Assistant Commissioner has correctly applied the Section Note XV ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat show cause notice was not issued to the appellants before rejection of their refund claim. Mere issuance of a letter seeking reasons from the appellants to explain as to why they contend that the impugned goods are not classified in the Customs Tariff Act, 1975 does not satisfy the Principles of Natural Justice especially when the Assistant Commissioner was intending to revise the classificati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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