2019 (5) TMI 1737

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..... change in classification - the original authority had failed to issue a speaking order envisaged in Section 17 of Customs Act, 1962 within the stipulated time - HELD THAT:- It is seen from the bill of entry that despite alteration of classification by the assessing officer, the description of the goods remained unaltered as plastic toys . Therefore, there can be no doubt that the goods in questio .....

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..... Kothari, Addl. Comm. (AR), for the Respondent. ORDER This appeal arises from Order-in-Appeal No. 775 (Gr.VI)/2012 (JNCH)/IMP-640, dated 28th December, 2012 of Commissioner of Central Excise (Appeals), Jawaharlal Nehru Customs House, Nhava Sheva by which the order of original authority was directed to comply with the procedure prescribed in Section 17(6) of Customs Act, 1962. 2. Learned Co .....

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..... ged in Section 17 of Customs Act, 1962 within the stipulated time. We also take note that the classification of such goods has been determined by Hon'ble Supreme Court in O.K. Play (India) Ltd. v. Commissioner of Central Excise, Delhi-III, Gurgaon - 2005 (180) E.L.T. 300 (S.C.). 4. We have heard Learned Authorised Representative. 5. It is seen from the bill of entry that despite altera .....

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