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Judgment
P. A. Augustian, Member (J)
The appeal is filed by the Revenue against the impugned order.
The appeal is regarding classification of accessories of UV-VIS Spectrophotometer.
Learned Counsel for the respondent vide letter dated 03.04.2023 has prayed that the Revenue’s Appeal may be dismissed as the Respondent is a law abiding organization and has taken all efforts in classifying the imported consignment rightly. He has also submitted that the Commissioner (Appeals) has already clearly given reasons and on a careful perusal of para 9 & 10 of the impugned order, the said appeal is not to be allowed.
Heard the ld. AR for the Revenue and perused the records.
On perusal of the issue, it is observed that the amount dispute is only Rs. 5568/- which is less than monetary limit of disputed amount Rs. 10,000/-, the goods are imported by state owned Institute of Medical, Sciences and Technology and the import is not of recurring nature.
Considering the facts and provisions under CESTAT Procedure Rules, 1982, without going into the merits of the case, the appeal is dismissed.