9911796707
TMI Blog2000 (9) TMI 842X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]. - This is an appeal filed by M/s. Sri Saraswathi Saw Mills against Order-in-Original No. S59/256/2000 - Gr. II., dated 30-8-2000 passed by Joint Commissioner of Customs (Appg) ordering the imported wooden logs be classified under Customs Tariff Heading 4407.29 and be assessed accordingly. 2. In their grounds of appeal, the appellant has submitted that they have imported Roughly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and that is sufficient to classify them under CTH 4403. Citing the case of A.G. Daftary v. Commissioner of Customs, Bombay reported in 1997 (92) E.L.T. 584, the appellant has stated the decision in the above case squarely applies to the appellant's case. 3. In the personal hearing, attended by Shri S. Murugappan and Ms. Prameela Viswanathan, both advocates, the appellants reiterated the sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oice No. 4260/2000 dated 20-6-2000 (9) Decision in the case of A.G. Daftary v. Commissioner of Customs, Bombay [1997 (92) E.L.T. 584 (T).] (10) Decision in the case of Displayer of Customs, Bombay v. Soni Enterprises - [1998 (98) E.L.T. 579 (S.C.) I have gone through the records of the case and the submissions of the appellant carefully. 4. The description given in the Bill of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nment under import, Deputy Commissioner (Docks) was again asked to examine the goods after completely de-stuffing one out of the three containers in the presence of the appellant/CHA/authorised agent and asked to send fresh authenticated photographs for all the three containers. The Deputy Commissioner (Docks) has reported that the imported logs are sawned on two sides and the other two sides rema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'ble Supreme Court of India in the case of Displayer of Customs, Bombay v. Soni Enterprises in 1998 (98) E.L.T. 579 (S.C.) clearly apply to the case in hand. It is also seen that Bills of Entry filed by the same importer for identical goods in the same Custom House have been classified under sub-heading 44.03. As such, going by the examination report, the photographs and the decisions of the Hon'b ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
