9911796707
TMI Blog1995 (8) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... ia 6 mm round valued at Rs. 2,66,465/- granting option to pay fine of Rs. 1,00,000/- in lieu of confiscation. 2. The appellants imported the aforementioned consignment and sought clearance under OGL, vide Appx. 6 List 8 Part I Sr. No. 512 of the Policy AM 1985-88. The same was objected to, on the ground that the Brass Wire fell under Sr. No. 459 of Appx. 3 Part A of the same policy. Query memo was issued, in reply to which it was submitted that the brass wire imported were without any flux and were meant for making brass strips and that the Entry No. 459 of Appx. 3A related only to electrode wires. The explanation was not accepted, and on waiver of issue of the Show Cause Notice, the matter was adjudicated upon, and the impugned order wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e same appendix to plead that going by analogy, wires only of thinner size are taken as importable under OGL. He further pleads that Entry No. 459 in Appx. 3A, should mean wires of all types and the prefix electrodes, by itself cannot be construed as to qualify the type of wires as falling within App. 3A. 5. Mr. Joshi, in reply has submitted that the wires are also described as Annealed and the annealing process could be undertaken only on castings and as such the objection raised cannot be sustained. 6. Considering the submissions made, and going through the records, there is no allegation as to misdeclaration of the goods, and as such the goods imported are brass wire extrusion quality coils annealed of 6 mm diameter in round shape. E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the instant case, therefore, it is not enough for the appellants to merely satisfy that the item does not fall within Entry No. 459 of Appx. 3A, but they have to further establish that the same falls within the Entry No. 512 of Appx. 6 List 8 Part I. As indicated hereinabove, this is the basic objection against clearance, and as such, it may not be available for the appellants to plead that by overruling of the objection raised, they have become eligible to get the clearance under the policy provisions as claimed by them. 9. Entry No. 512 in List 8 Part I of Appx. 6 of the Policy Book AM 1985-88 Non ferrous alloys, ingots, castings and forgings other than those elsewhere specified . Brass is a non ferrous alloy of copper and zinc but w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to show the contrary, the description has to be read as wires drawn by process of extrusion. Under the circumstances, the item imported cannot be construed as a `casting . 11. An attempt is made to show that the item is annealed and the process of annealing could be undertaken only on the castings. Annealing is the process of toughening metal by heating and slow cooling and there is nothing to indicate that it cannot be used in the process of extrusion or that item brought out by any process of extrusion cannot be annealed. 12. From this, therefore, it appears that the brass wires imported would not fall within the ambit of Entry No. 512 of Appx. 6 List 8 Part I of the Policy AM 1985-88 and hence refusal to clear the goods imported ..... X X X X Extracts X X X X X X X X Extracts X X X X
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