2019 (6) TMI 969

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..... f origin issued by the competent authority in the country of export and that it is not within the competence of the assessing officer to alter such classification. HELD THAT:- The imported goods, though claimed to be refrigerators , were found to be combined refrigerator freezer and, hence, neither covered by the claimed heading nor eligible for the claimed exemption. It is admitted by the .....

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..... nt Commissioner (AR), for the Respondent. ORDER [Order per : C.J. Mathew, Member (T)]. - Order-in-Appeal No. 292 (GR V A)/2010 (JNCH)/IMP-273, dated 13th October, 2010 of Commissioner of Customs (Appeals), Mumbai-II now impugned before us by M/s. Sharp India Ltd. pertains to finalisation of 18 bills of entry that had been assessed provisionally between April, 2008 and Septem .....

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..... r to alter such classification. 3. We have heard Learned Counsel for the appellant and Learned Authorised Representative. 4. The imported goods, though claimed to be refrigerators , were found to be combined refrigerator freezer and, hence, neither covered by the claimed heading nor eligible for the claimed exemption. It is admitted by the appellant that the declaration was ma .....

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