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Issues: Lack of jurisdiction in issuing show-cause notice, Classification of imported goods.
Lack of Jurisdiction in Issuing Show-Cause Notice: The appeal was filed against an order by the Commissioner of Customs regarding the classification of imported goods. The appellant argued that the show-cause notice was void due to jurisdictional issues since it was issued by the Deputy Commissioner. The Revenue contended that the provisional assessment allowed for the issuance of the notice by the proper officer, i.e., Assistant Commissioner/Deputy Commissioner. The Tribunal held that the provisional assessment could be finalized by the Deputy Commissioner through a show-cause notice, finding no lack of jurisdiction in this regard. Classification of Imported Goods: The imported goods were claimed to be Nitrided Low Carbon Ferro Manganese but were classified by the authorities under a different category. The appellant argued that the material met the criteria for being classified as ferro manganese alloy based on the percentage of manganese and carbon. However, the Chemical Examiner's report indicated that the goods were not ferro manganese. The Tribunal noted that the product contained Nitrided elements, affecting the iron percentage calculation. Considering all factors, including expert opinions and classification notes, the Tribunal concluded that the goods should be classified under a different heading, Chapter 81.11, rather than the initially claimed Chapter sub-heading 7202.19. In conclusion, the Tribunal upheld the classification decision and dismissed the appeal, finding no lack of jurisdiction in issuing the show-cause notice and determining the appropriate classification of the imported goods based on expert opinions and relevant classification criteria.
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