2000 (12) TMI 327

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..... asundaram, Member (J)]. The brief facts of the case are that on 18-8-1994, the appellants herein placed an order upon M/s. Sumitomo Corporation, Japan for supply of 22,500 metres of Seamless Steel Tubes for manufacture of High Pressure Industrial Gas Cylinders. As per the terms and conditions of the purchase order, 267.317 MTs of Seamless Steel Tubes were imported. Out of the quantity ordere .....

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..... ad mentioned the number of pieces as 4955 by mistake instead of 1239 pieces in the invoice. She submits that the mill certificate of M/s. Sumitomo Corporation clearly brings out that 1238 pieces of 4 multiple length and 1 piece of 3 multiple length have been imported and 4955 pieces refer to the number of gas cylinders to the manufactured out of 1239 pieces of steel tubes. She therefore, submits t .....

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..... gas cylinders that can be manufactured out a smaller or lesser number of steel tubes. The certificate dated January 8, 1990 of the foreign supplier cannot be considered at this stage for the reasons that it was obtained not only after the examination and clearance of the goods but also after the order of the Assistant Collector and the Collector (Appeals). We therefore, agree with the lower autho .....

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