2002 (11) TMI 700

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..... r : Gowri Shankar, Member (T)]. The appellant imported 22 consignments of cobalt metal powder and, after filing bills of entry for warehousing, removed them under bond to the public bonded warehouse at Ankleshwar, in order for the goods to be utilised in its factory at Ankleshwar. When the goods were assessed prior to warehousing, the claim made by the importer for partial exemption from dut .....

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..... d, that the importer misdeclared the goods as unalloyed or unwrought cobalt. In his order, the Commissioner accepted applicability to the extended period. 3. The notice and the Commissioner s order do not indicate the basis for saying that the material is unalloyed. They proceed on the footing that it is not unwrought. It is, in our view, questionable whether cobalt powder could be described as .....

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..... rther test of goods imported in 1993 also repeats this opinion. In other words, the consistent view taken by the Bombay Customs House that the powder was unalloyed and therefore entitled to the exemption. In the light of this view whether incorrect or not, it would not be possible to invoke the extended period. This was in fact the claim that the appellant made before the Commissioner in the reply .....

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