2017 (4) TMI 200

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..... Heading No. 8413 91 90? - Held that: - the goods which were imported by the respondent i.e. centrifugal pumps, and the benefit of N/N. 10/2003-C.E., dated 1-3-2003 at serial No. 35, specifically states that reduced rate of CVD is applicable under the said notification for the goods falling under Chapter sub-heading 8413.11, 8413.12, 8413.13, 8413.14, 8413.20 or 8413.91. There is no dispute as to t .....

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..... the benefit of reduced rate of duty on the goods imported by them which they had classified under Chapter Heading No. 8413 91 90. The adjudicating authority held against the respondent-assessee, but the first appellate authority, after considering the provisions of Notification No. 10/2003-C.E., dated 1-3-2003, held in favour of the respondent. 4. Learned departmental representative would draw .....

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..... ent had classified the said products which are imported, under sub-heading 8413.90 aligning the same with eight digits Central Excise Tariff. To our mind, the first appellate authority was correct in extending the benefit of notification to the respondent. 7. In view of the foregoing, we find that the appeal of the Revenue is devoid of merits. The impugned order is upheld and the appeal is reje .....

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