MAHALAXMI INTERNATIONAL EXPORTS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) Heard both sides.

(2.) The appellant filed this appeal against order -in -appeal passed by the Commissioner (Appeals). The brief facts of the case are that the appellant made import of goods, which were declared in the Bill of Entry as micro assembly classifiable under Heading No. 8542.50 of Custom Tariff. The goods were cleared after assessment by the proper officer thereafter show cause notice was issued to the appellant oh the ground that the goods in question are classifiable under Heading 8473.21 of Customs Tariff.

(3.) The contention of the appellant is that the goods in question were examined before clearance and the proper officer assessed the goods and duty was paid accordingly. The contention is that the adjudicating authority after taking into consideration of some other goods held that the goods in question are classifiable under Heading 8471.20 of the Customs Tariff. The contention is that no sample was retained by the Custom authorities, therefore, the issue of classification which was decided by comparing other goods which were not the same goods was wrongly decided by the lower authorities.