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G.N.SRINIVASAN, S.S.SEKHON
Commissioner of Customs (P), Mumbai – Appellant
Versus
Artherton Engg. (P. ) Ltd. – Respondent
Per S.S.Sekhon:
The dispute in the present case relates to classification of Brine Shrimp Eggs imported by the respondent from USA. The imports made by the respondents, prior to the imports involved in the present appeal, were all along classified by the Department under sub-heading No. 2309.90 of the Customs Tariff. The Bills of Entry relating to the imports in question were also assessed under sub-heading 2309.90 and the goods were allowed to be cleared accordingly.
2. The Assistant Commissioner issued a notice to show cause dated 18.8.1998 alleging that the same were classifiable under sub-heading 0511.91 and not under sub-heading 2309.90 and on this basis differential duty was also sought to be demanded. The Assistant Commissioner, however, by his Order dated 6.10.1988 rejected the submissions made and confirmed the demands made in the show cause notice. On appeal being filed by the importers the Commissioner (Appeals) was pleased to restore the classification under sub-heading 2309.90 by the following order:-
"I have carefully gone through the records of the case and heard the appellant. It is the case of the department that the goods covered under Heading 05.11.91 and not u
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