2013 (8) TMI 1030

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..... ioner (AR), for the Respondent. ORDER [Order per : Ashok Jindal, Member (J)]. - The details of the appeals are as follows :- Sl. No. Name of the Appellant Appeal No. Date of Import Date of show cause notice 1. M/s. Chemoplast C/679/07 24-7-2 .....

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..... 3. Heard both sides. 4. The learned Counsel for the appellant submits that as per the Section 11A of the Customs Act, 1962, the Central Government has the power to amend the schedule but rate of duty cannot be changed. In the case of Komal Trading Company and Others, this Tribunal vide Order Nos. A/1196-1222/13/CSTB/C-I, dated 5-4-2013 held that activated Bentonite is to be classified under C .....

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..... terprices. Therefore, the Appeal No. C/425/10 is to be dealt with separately and for other appeals there is no disputes that the period involved does not cover the period from 1-4-2003 to 31-12-2006. Therefore, these appeals are not required to be referred to the Larger Bench. We further observed that this Tribunal has held that the goods imported by the appellants are properly classifiable under .....

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