2017 (4) TMI 635

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..... namely, that Imaging Plates and IP Cassettes merit classification under Chapter 37 - the order of the learned Tribunal should be interfered with and the matter be remitted for a decision de novo - matter on remand. - Civil Appeal No. 1219 of 2015 - - - Dated:- 11-4-2017 - Mr. Ranjan Gogoi And Navin Sinha JJ. For the Appellant : Mr. B. Prabhu Patil, Sr. Adv., Ms. Reena Khair, Adv., Ms. Pra .....

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..... 39;M/s. Jindal Photo India Pvt. Ltd. vs. Commissioner of Customs (Import), Nahva Sheva' [Order No. 12/1237/13/CSTB/C-I in Appeal No.C/415/12-Mum] holding that Imaging Plates and IP Cassettes to be classifiable under Chapter 90 CTH 90189099 and, therefore, entitled to the benefit of notification No.21/2002 dated 01.03.2002. The classification of FCR Capsula was also decided in Jindal Photo Indi .....

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..... 01.03.2002. 7. Notwithstanding the above, as the appellant-assessee would be liable for payment of additional duty of customs by virtue of the notification under Serial No.357B, the present appeal has been filed. 8. If the learned Tribunal was not in a position to accept the correctness of the decision of a coordinate Bench of Jindal Photo India Pvt. Ltd. (supra), the correct course of actio .....

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