9911796707
TMI Blog2009 (5) TMI 673X X X X Extracts X X X X X X X X Extracts X X X X ..... 2007 total valued Rs. 5,46,53,370/- (Rupees Five crores forty six lakhs fifty three thousand three hundred and seventy only) under CTH 76109030. I order for recovery of the differential duty amounting Rs. 17,04,954/- (Rupees Seventeen lakhs four thousand nine hundred and fifty four only) under Section 23 of the Customs Act, 1962 for the goods imported vide the above mentioned three Bs/E along with interest on the differential duty under Section 28AB ibid. I order for confiscation of the goods imported vide B/E No. 799813/18-10-2004, 797341/8-10-2007 and 807496/23-11-2007 total valued Rs. 5,46,53,370/- ((Rupees Five crores forty six lakhs fifty three thousand three hundred and seventy only) under Section 111(m) of the Customs Act, 1962. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing walls, ceilings, floors, etc. of a building. Once the cement, concrete, etc. has set, the moulds are removed and do not form part of the structure of the building under construction. These are removable and reusable. (iv) In the present case, the goods are to be classified by applying Rule 1 of the Rules of Interpretation of the Tariff Since the heading under Chapter 76 does not cover the same, therefore the question of going to Rule 3(b) of the Rules for Interpretation does not arise at all. (v) Rule 3(b) of the Rules for Interpretation of the Tariff, requires that goods shall be classified as if they consisted of the material or component, which gives the goods their essential character. Assuming but not admitting that the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r moulding concrete, cement or asbestos - cement goods and for making pre-fabricated construction elements of reinforced or pre-stressed concrete. The sample of the goods, which was produced for our inspection alongwith the catalogue, shows that it is predominantly made of polypropylene with a thin layer of aluminium, which is apparent to the eye and/or with the help of diagrams as found in the manual/catalogue of the manufacturer. 7. The Commissioner, vide the impugned Order has held as under : In the above mentioned product the aluminium which is one of the constituents of the panels imported is used for giving rigidness and strength to the composite panels and appears relevant product for giving essential character, under Rule 3(b) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ments of the said goods have also been cleared by the Customs Authorities into India under CTH 84306000. This remains unrebutted by the Commissioner although it was brought to his notice by the applicants. 9. After examining the sample and its composition, perusing the catalogue and the competing Chapter Headings as well as the explanatory notes 848060F to the HSN and keeping in view the functional use of the goods, it appears that the goods are rightly classifiable under Chapter Heading 84806000 as claimed by the applicants. 10. There is no misdeclaration by the applicants as to either the description of the goods or the value thereof and, therefore, the finding that the goods are liable to confiscation under Section 111(m) does not ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nfiscation (excluding the cases where the goods are initially seized and provisionally released). Similar view was taken by the Tribunal in the case of Chinku Exports v. Commissioner of Customs, Calcutta - 1999 (112) E.L.T. 400 (T), which decision has been upheld by the Supreme Court as reported in 2005 (184) E.L.T. A36 (S.C.). Therefore, confiscation of the goods on this count and ordering their release on payment of redemption also does not appear to be sustainable. 12. The applicants have made out a strong case for stay of the operation of the impugned order passed by the Commissioner. We accordingly stay operation of the impugned order and dispense with the pre-deposit of the duty and interest demanded and penalty imposed and stay rec ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
