1997 (11) TMI 256

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..... tion of the goods, it was found that thickness of the sheet was 1.5 mm. The exemption notification provided exemption to the stainless steel, plates, sheets and strips of thickness of 16 B.G. (Birmingham Gauge) or more. The 16 B.G. was converted into 1.58 mm and it was alleged that as the thickness was only 1.5 mm, it was less than 1.58 mm equivalent to 16 B.G. Insofar as the weight was concerned, it was found that the declared weight was 1992 kgs. while on actual weighment, the goods weighed 2120 kgs. Thus there was an excess of 128 kgs. The adjudicating authority while demanding duty on the actual excess weight ordered for the finalisation of the assessment without ordering any confiscation or penal action. With regard to thickness, he re .....

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..... erned and as the duty had been demanded and paid on the actual weight, insofar as the discrepancy in the weight is concerned, we do not find any ground to interfere with the view taken by the adjudicating authority, the Addl. Collector of Customs, Bombay. 6. Insofar as the thickness is concerned, we find that in the table annexed to Notification No. 150/81-Cus., dated 25-5-1981 as amended, the concessional rate of customs duty had been provided for stainless steel, plates, sheets and strips of a thickness of 16 B.G. or more. It had been explained that B.G. means Birmingham Gauge which is used in measuring thickness. We find that there is no finding that the thickness of the sheets imported was not of 16 B.G. or more. The adjudicating auth .....

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..... t in domestic as well as in foreign trade, and can be avoided by specifying thickness or diameter in inches, centimeters, or millimeters, or in weights per square foot or per square meter, or by giving other equivalents in absolute units. This latter method of specification in absolute units has become general for most coated and uncoated flat-rolled products, and is gaining favour in specifications for wire sizes. 8. As there is no finding that the thickness was not covered by the description and as the adjudicating authority had already referred to the definition of sheets as contained in the explanation under the Notification referred to above we do not find any ground to interfere with the order already passed. 9. Taking all the re .....

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