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TMI Blog2017 (7) TMI 785X X X X Extracts X X X X X X X X Extracts X X X X ..... fication mentions and identifies the subject goods by name and specific tariff classification, any change in such parameters ought to be done within the ambit of law - appeal dismissed - decided against appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... r exported from the subject countries. Customs notification No.27/2016 CUS. ADD dated 23.06.2016 was issued giving effect to the said recommendations. The present appeal is against the Final Finding, in review, by the D.A. and the customs notification. 4. The appellant filed a misc. Application for condonation of delay in filing this appeal. There is a delay of 139 days. On perusal of the reasons mentioned in the application and upon hearing all sides, we consider that the delay can be condoned and appeals can be taken on record for final disposal. Accordingly, the misc. application is allowed. 5. We have heard Shri Jayant Kumar, ld. Advocate for appellant, Ms Reena Khair, ld. Advocate for respondent, Shri Amit Singh, ld. Advocate for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nst 2010 notification was pending before the Tribunal without any recommendation from the DA cannot be legally sustained. Thus, it was concluded that when the notification mentions and identifies the subject goods by name and specific tariff classification, any change in such parameters ought to be done within the ambit of law. We note that the whole dispute arose and become subject matter of appeal before the Tribunal on the contention of eight digit classification and inconsistency in identifying the subject goods with reference to such classification. However, we note that in the present impugned findings as well as the consequent Customs Notification dated 03.07.2013 the subject goods have been identified by name as well as by classific ..... X X X X Extracts X X X X X X X X Extracts X X X X
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