OCL INDIA LTD. Vs. COMMISSIONER OF CUSTOMS, VISAKHAPATNAM

JUDGEMENT

(1.) This appeal has been filed against the Order -in -Appeal No. 3/2008 dated 4 -3 -2008 passed by the Commissioner of Central Excise and Customs (Appeals), Visakhapatnam.

(2.) WE heard both sides.

(3.) THE issue involved is whether the goods imported by the appellant described as Fused Magnesium Chromide would be classifiable under Chapter Heading 2519 90 40 as claimed by the appellant or under Chapter 3824 90 90 as decided by the Department.