- (1.) We find that tax effect is only Rs. 7,66,755/-. The respondent herein had imported module in the form of [Populated Printed Circuit Roards (PPCRs)] and classified the same under Chapter Heading No. 8517.90. The Commissioner accepted the aforesaid classification. The respondent had paid duty of Rs. 22,28,788/- in view of the aforesaid classification and the amount of Rs. 7,66,755/- became refundable and that refund was sanctioned. The Department was not satisfied with the aforesaid order of the Commissioner. It wanted to be classified in 8518.30 or 8517.90. It filed the appeal before the Commissioner and in which it was unsuccessful. Thereafter, the order was challenged before the CESTAT and it has also rejected the contention of the Revenue. From the perusal of the order particularly para 7 thereof we find that classification is done after appreciating the factual matrix. No question of law arises in this matter. The appeal is dismissed. Appeal Dismissed ;