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Issues: Classification of imported goods as brass tubes or brass rods under Central Excise Tariff.
The judgment pertains to two appeals filed by M/s. Ashoka Industries challenging the Order-in-appeal issued by the Collector of Customs (Appeals), Calcutta regarding the classification of imported goods. The appellants claimed that the goods, initially assessed as brass tubes attracting countervailing duty under Item 26A of the Central Excise Tariff, were actually brass rods falling under a different classification, specifically Item No. 68 of the Central Excise Tariff. The Collector of Customs (Appeals) rejected this claim citing lack of evidence supporting the appellants' contention. During the hearing, the appellant's advocate referred to the definition of hollow rod as per IS 3288 (Part I), 1981 and the purchase order placed with M/s. Mitsubishi Corporation, asserting that the imported goods were rods, not tubes. The advocate also highlighted a previous Tribunal decision supporting their argument. In response, the respondent argued that the order was indeed for brass tubes, as indicated in various documents including the Bill of Entry and invoice. The respondent dismissed the appellant's claims as an afterthought and maintained that the goods were correctly classified and duty assessed accordingly. The Tribunal carefully examined the specifications of the ordered product, noting the dimensions and characteristics mentioned in the purchase order and subsequent communications. The Tribunal compared these specifications with the definition of hollow rod provided in IS : 3288 (Part I) 1981, emphasizing the discrepancy between the internal diameter and wall thickness of the imported goods. Additionally, reference was made to a communication from the [Ordnance] Factory, Calcutta, which also referred to the goods as tubes, not rods. The Tribunal differentiated the current case from the precedent cited by the appellant, emphasizing the distinct nature of the goods described as tubes throughout the import process. After considering all relevant factors and evidence presented, the Tribunal found no merit in the appeals and upheld the Order-in-appeal, thereby rejecting both appeals. The judgment concluded by confirming the original classification of the imported goods as brass tubes, in line with the initial assessment for duty purposes.
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