9911796707
TMI Blog1995 (1) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... f Rs. 75,000 for the reason that the appellants had not established that the goods they had imported answered to the description Polymer lead which were allowed for import under the said Sl. No. of the Policy above. The goods were also ordered to be tested by the Central Revenue Laboratory and according to its report the sample was in the form of grey thin rods and it was pencil lead mainly composed of artificial graphite and small amount of inorganic additive. It has also been further mentioned that it was not possible to confirm that the graphite used in the pencil lead under reference was obtained from polymeric materials. Before the learned lower authority the appellants had produced the literature of the suppliers and also of Staedtler ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess are being produced and, therefore, in the absence of any market enquiry by the authorities or opinion of any expert in the field, the learned lower authority has arrived at his conclusion on presumptions and assumptions and on the wrong interpretation of the law that it was for the appellants to prove that the material was not ordinary carbon pencil lead. He pleaded that the appellants only described the goods as per the invoice and they have ordered only for polymer leads for use in mechanical pencils. 3. After the matter was listed for more than once to enable both the sides to get some further technical literature or opinion of expert, the learned DR stated that the enquiries made by the Department show that in trade parlance the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch allows `lead polymer for importation. The description of the goods in the invoice and Bill of Entry as declared is given as lead polymer . The Departmental authorities had the goods tested and the report of the Dy. Chief Chemist does not appear to be categorical and it does not rule out that the goods cannot be considered as lead polymer . The detailed note appended to this report refers to the Staedtler catalogue and takes note of the fact that the product by the name polymer bounded pencil leads is produced in which the polymer content predominates over the graphite content. It has also been set out in this note similar method of formation of polymeric carbon is described in technical books available with the Laboratory and it has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these courses was adopted. During the hearing, therefore, it was felt necessary to direct both the sides to get expert opinion or some other material as to what could be considered as polymer lead . The appellants have produced an opinion from the Professor of Chemistry of Regional Sophisticated Instrumentation Centre, Indian Institute of Technology, Madras. This opinion appears to be relevant for arriving at the conclusions and it would be necessary to have it gone into by the Departmental Chemical Examiner for further clarification. The learned lower authority has also not adverted to all that has been set out in the note of Dy. Chief Chemist, which also appears to be relevant for arriving at the conclusion in the matter. In view of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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