9911796707
TMI Blog2005 (5) TMI 506X X X X Extracts X X X X X X X X Extracts X X X X ..... mathematical Formula to Gross weight and chargeable weight being established, the proposed to levy duty on values arrived by multiplying per MT the chargeable Rate price with ascertained weight cannot be upheld. If a Baker sells Hot Cross Buns at Rs. 12 to a dozen, then for the thirteenth Bun put on the Basket as Bakers Dozen understood in that Trade cannot call for the Bakers Dozen to be valued at Rs. 13, (misdeclarations called for, as also to demand duty ad valorem pro rata on thirteen Buns price of Rs. 13. However, the situation would be different if the rate of duty is specific and per Bun, then duty will have to be calculated on 13 Buns multiplied by specific rate. Trade Practices are to be honoured if genuine and established charges ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /- Total 456.442 581.185 124.743 16,14,549/- 16,30,694/- 6,52,278/- b) The appellant contest the excess to be marginal. They submit that there is a practice in the Trade to issue invoices for only chargeable weight of a Marble Block and the gross weight of the said Blocks is shown in the invoices. The said gross weight on the BE as per the invoice and value on the invoice determined on basis of chargeable weight were labelled as follows:- B/E No. Invoice/declared Gross Weight MTS Ascertained Wt. MTS. Declared chargeable Wt. MTS. 613773 198.98 211.1 159.184 613774 84.28 83.15 67.424 613775 81.55 90.01 65.24 613776 81.29 78.38 65.032 613778 73.2 67.86 58.632 613779 51.16 50.685 40.93 Total 570.46 581.185 456.442 And plead that when ascertaine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ound- (a) There is a practice claimed and not contested to charge for a block on basis of a weight which, is neither Gross Weight of the Block nor is it the Net Weight as contested by the Revenue. There is no correlation of any kind between chargeable weight of a Block and the actual weight of a block, which is mentioned gross weight on the importers invoice and weight ascertained by the Dock staff. In fact for BE 6/3774 the declared weight is 84.28 while ascertained weight is 83.15. While in other cases the ascertained is in excess of such declared weight. The explanation of charged weight as per commercial estimates of useful/usable slabs of marble that could be obtained will have to be accepted, since it appears to be an Industry/Trade P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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