2003(10)LCX0020

IN THE CESTAT, WEST ZONAL BENCH, MUMBAI

S/Shri Krishna Kumar, Member (J) and C. Satapathy, Member (T)

ASHOKA GAMES

Versus

COMMISSIONER OF CUSTOMS, MUMBAI

Order No. 1416/2003-WZB/C-III, dated 17-10-2003 in Appeal No. E/702/97

REPRESENTED BY :        Shri Ashwin Agarwal, Manager, for the Appellant.

Shri Vimlesh Kumar, SDR, for the Respondent.

[Order per : C. Satapathy, Member (T)]. - Heard both sides. The dispute relates to the classification of swimming goggles. The appellants claim classification of the impugned goods under Chapter 95 whereas the department has classified the same under Chapter 90. We have gone through the impugned order-in-appeal which has considered all aspects of the case and has reduced the penalty from Rs. 15,000/- to Rs. 1,000/-.

2. As such, we do not see any merit in the appeal and the same is rejected. Our order was pronounced in the Court on the date of hearing on 27-11-2002.

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Equivalent 2004 (163) ELT 0340 (Tri. - Mumbai)