Simple Aluminium Plates’ classifiable under CTH 76061200

Alufit India Pvt Ltd Vs Commissioner of Customs (CESTAT Bangalore) On going through the case records, we find that the issue is decided by the Commissioner (A)’s Chennai in favour of the appellants on two occasions. Department’s appeal was rejected by CESTAT. We find that CESTAT had rejected the appeal of the Department for the reason of delayed filing by dismissing the COD application. We do not find any material on record to show that dismissal of the application by CESTAT has been appealed against by the Department. Under the circumstances, we find that order of learned Commissioner (A)...