9911796707
TMI Blog1998 (5) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... J)]. The appellant filed this appeal against the order-in-original dated 12-9-1989 passed by Additional Collector of Customs, Chandigarh. 2. In the impugned order the tungsten carbide tips recovered from the appellants business premises are ordered to be confiscated and released on payment of redemption fine of Rs. 40,000/-. Demand of differential duty was also confirmed. A penalty of Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... classifiable under Tariff Heading 81.13 of the Customs Tariff. 5. Heard Shri S.N. Ojha, JDR. 6. In this case tungsten carbide tips were recovered from the premises of the appellant. Shri C.P. Aggarwal, Managing Partner made a statement on 13-5-1988 that these tips were imported and were got cleared as brass scrap as these were mixed with brass scrap. On 9-6-1988 he was again summoned by the of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant is that goods are waste and scrap of tungsten. The report of the Chemical Examiner shows that the goods are tips for tools of tungsten carbide. In view of the test report and admission made by Shri C.P. Aggarwal, we find that the goods were tungsten carbide tips and classifiable under Heading 8209 of the Customs Tariff as held by the Additional Collector in the impugned order. 9. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
