2018 (5) TMI 532

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..... after the original authority had negatived department's change in classification, at the appeal stage before Commissioner (Appeals), yet another classification under CETA 4805 was proposed by the department - appeal dismissed - decided against Revenue. - Appeal No.E/736/2010 - FINAL ORDER No. 43166 / 2017 - Dated:- 18-12-2017 - Ms. Sulekha Beevi C.S. Member (Judicial) And Shri Madhu Mohan Damod .....

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..... book covers would not be classifiable under CETA 4820 and would instead be correctly classifiable under CETA 4901. Department preferred appeal to the Commissioner (Appeals) on the ground that CETA Heading 4805.90 should be taken as appropriate classification for the said goods. The lower appellate authority vide impugned order dt. 15.09.2010 upheld the order of the original authority and rejected .....

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..... d classification under a different heading namely 4805. For these reasons, the entire proceedings initiated by the department are unsustainable and the order of Commissioner (Appeals) does not call for any interference. 4. Heard both sides and have gone through the facts. We find merit in the contentions raised by the Ld. Advocate. The Department has suo motu gone ahead attempting to change cla .....

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