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Appearance Mr. Govind Dixit, DR - For the appellant Ms. Asmita A Nayak - For the respondent CORAM: Honble Mrs. Archana Wadhwa, Member (Judicial) Honble Mr. V. Padmanabhan, Member (Technical) Final Order No.55195/2016, dated 09.11.2016 Per Mrs. Archana Wadhwa :

Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has filed the present appeal.

2. After hearing, both sides duly represented by Mr. Govind Dixit, ld. Departmental Representative and Ms. Asmita Nayak, ld. advocate for the respondent, we find that the appellant is regularly importing multi functional printer parts for cartridges and filing Bills of Entry by classifying the same under the Heading 8443 99 54. The said Bills of Entry being filed by the assessee were accepted by the Customs and the items were being cleared.