CCE Vs. GURU EXPORTS

JUDGEMENT

(1.) BEING aggrieved with the order passed by the Commissioner of Customs (Appeals) revenue has filed the present appeal. Nobody is present on behalf of the respondent in spite of today's notice of hearing having been served upon them personally through the office of the Commission rate.

(2.) ON an appeal against the order, Commissioner (Appeals) accepted the respondent's contention and classified the goods under heading 8451. Accordingly he set aside the order of the Assistant Commissioner.

(3.) WE find that the Tribunal in the case of Seasonal Garments v. CC, Madras as reported in : 1997 (96) ELT 424 (T) has held that steam iron with portable boilers is classifiable under heading 8516.40 and not under heading 8451.30. Accordingly, following the said decision of the Tribunal we set aside the order of the Commissioner (Appeals) and restore the order of the Assistant Commissioner as regards the classification of the goods is concerned. However, keeping in view that there was a bona fide dispute as regards correct classification of the goods in question we reduce the redemption fine from Rs. 7,000/ - to Rs. 2,000/ - and the penalty amount from Rs. 1,000/ - to Rs. 500/ -.