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TMI Blog1995 (5) TMI 108X X X X Extracts X X X X X X X X Extracts X X X X ..... : K.S. Venkataramani, Member (T)]. The appellants, herein, imported a consignment described in the Bill of Entry as Graphite powder in May, 1982 through Calcutta Customs House. The goods were cleared on paying duty under Heading 38.01/19 CTA @ 60% + 25% plus addl. duty of Customs (CVD) @ 8%. Subsequently, the appellants filed a refund claim on the ground that goods imported is natural graphi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nterfere with the Assistant Collector s order. Hence, this appeal. During the course of hearing, attempt was made to obtain certified copy of the related Bill of Entry. The Customs House has, however, informed that the Bill of Entry has since been destroyed in 1989. Ld. Consultant, Shri R. Subramanian submitted that the goods are natural graphite classifiable under Heading 25.01/32 CTA, and that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inals. The ld. D.R. cited and relied upon Tribunal decision in the case of H.M.T. v. C.C. - 1990 (46) E.L.T. 434 to say exemption cannot be extended subsequent to clearance but has to be claimed at the time of import. The Tribunal decision in the case of Heavy Engg. Corporation v. C.C. - 1990 (45) E.L.T. 131 was relied upon by the ld. D.R. for the submission that the relevant certificate for claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d copy of the relevant document in support of their claim for refund of duty to the Assistant Collector of Customs, Appraising Refund Section, in pursuant to the appropriate order of CEGAT........ However, the position now, more than a decade after the import, is that the relevant Bill of Entry is reportedly destroyed. The appellant has not furnished even the Customs attested invoice presented wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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