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Issues: Classification of goods under Customs Tariff Act
In this judgment by the Appellate Tribunal CESTAT, New Delhi, the issue involved was the classification of imported goods under the Customs Tariff Act. The Revenue was aggrieved by the order of the Commissioner (Appeals) classifying the goods as Marble under Chapter Heading No. 2515.11. The Appellate Tribunal noted that the goods were subjected to a technical test which revealed them to be limestone, as confirmed by the Geological Survey of India. The Tribunal emphasized that when interpreting a tariff entry, the scientific or technical sense should prevail over common parlance theory, citing the Supreme Court's decision in Akbar Badruddin Jiwani v. CC. The Tribunal found no merit in the Commissioner's decision and allowed the Revenue's appeal, restoring the original order. The Tribunal highlighted the importance of interpreting terms in tariff entries according to their scientific or technical meaning rather than common parlance theory. Citing the Supreme Court's decision in Akbar Badruddin Jiwani v. CC, the Tribunal emphasized the need to rely on technical expert reports and test results to determine the classification of goods accurately. In this case, the Tribunal found that the goods in question, which had been tested and confirmed to be limestone, were incorrectly classified as marble by the Commissioner (Appeals). The Tribunal's decision to uphold the scientific and technical interpretation of the goods' classification under the Customs Tariff Act demonstrates the significance of expert analysis in such matters. Moreover, the Tribunal noted the absence of the respondent during the proceedings, indicating a lack of participation in the legal process despite being in the third round of litigation. The Tribunal observed that the respondent's failure to engage in the appeal process showed a disregard for the opportunity to present a defense before a legal forum. As a result, the Tribunal allowed the Revenue's appeal and restored the Order-in-Original, emphasizing that the respondent's absence should not be considered as a basis for future cross-objections. The Tribunal's decision underscores the importance of active participation in legal proceedings and the consequences of failing to exercise one's right to remedy before a legal forum.
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