9911796707
TMI Blog2007 (3) TMI 528X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent. [Order per : P.G. Chacko, Member (J)]. This appeal is by the assessee, who is neither present nor represented today despite notice. The respondent is represented by SDR. We are not inclined to keep this old appeal pending. 2. The appellants had imported Rabble Arm for MHF (Multiple Hearth Furnace) and filed a Bill of Entry on 5-6-98 for its clearance. The goods was assessed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0.35 1.18 0.64 25.16 34.48 38.19 2. 14007 0.33 1.16 0.65 24.76 34.52 38.58 3. 23302 0.32 1.46 0.63 24.98 35.82 36.79 4. 23302 0.32 1.46 0.63 24.98 35.82 36.79 7. 14000 0.36 1.47 0.6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... After examining the records and hearing ld. SDR, we find that the demand of duty is based on the test report furnished by the importers themselves. According to that report, the percentage of iron exceeded that of each of the other elements contained therein. Section Note 5(a) reads as under :- 5. Classification of alloys (other than ferro-alloys and master alloys as defined in Chapter 72 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e that, as on the date of filing of the Bill of Entry, goods falling under sub-heading 7325.99 were chargeable to BCD at the rate of 35% and SAD at the rate of 8% in terms of Section 15 of the Customs Act. The importer would not get the benefit of the subsequent reduction of rate of SAD. The lower authorities have rightly demanded differential amounts of BCD and SAD from the appellants and we sust ..... X X X X Extracts X X X X X X X X Extracts X X X X
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