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TMI Blog2019 (2) TMI 1403X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri. A. Cletus, ADC (AR) For The Respondent : Shri. M. N. Bharathi, Advocate ORDER Per P. Dinesha : Revenue is aggrieved by the impugned Order of Commissioner of Customs (Appeals), Chennai, in C.Cus. No. 01/2012 dated 04.01.2012, whereby the Order-in-Original came to be set aside and thereby the attempt of re-classification of "Drawings and Design for 33M2 Sinter Plant" under CTH 8417 as ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on plant, the fabrication structures for which were sourced not from MEPC and that the goods sought to be imported had no nexus whatsoever with the functioning and performance of the machineries and equipments imported from M/s. MEPC. 1.3 The adjudicating authority after recording the plea and the explanation of the assessee, vide Order-in-Original No. 616/2011-GROUP dated 09.12.2011 rejected the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to during the course of hearing. 4. On perusal of records, we find that what is sought to be imported is drawings and design and not the plant per se and from the Order-in-Original we also find that the adjudicating authority has nowhere discussed as to how the drawings and design require re-classification. Heading of Chapter 49, as extracted by the Ld. Commissioner (Appeals), reads as under : ..... X X X X Extracts X X X X X X X X Extracts X X X X
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