(1.) THIS appeal is filed against the Order -in -Appeal No. C. Cus. 416/2004, dated 30 -6 -2004, passed by the Commissioner of Customs (Appeals), Chennai.
(2.) IN the impugned order, the Commissioner (Appeals) has held that the Notification No. 161/2003 -Cus., dated 4 -11 -2003 amending Notification No. 21/2002 -Cus., dated 1 -3 -2002 is not clarificatory as it was not issued within one year of the parent notification. While arriving at the conclusion, she has relied on sub -section (2A) of Section 25 of the Customs Act, 1962.
(3.) THE facts in brief as follows : -