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TMI Blog2010 (12) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... e FOB value of the goods - Appeal is dismissed - C/10/2010 - A/15/2011-WZB/C-IV/SMB - Dated:- 15-12-2010 - Shri P.G. Chacko, J. REPRESENTED BY : Shri Dinesh Kumar Agrawal, Consultant, for the Appellant. Shri S.S. Katiyar, SDR, for the Respondent. [Order]. - The appellant is engaged in the business of export of graphite products. They filed two shipping bills on 27-8-2008, bearing Nos. 6614652 and 6614655, under DEPB scheme for export of mixed graphite products, unmachined graphite rods of GLM-50 of various sizes. One consignment was bound for Sweden and the other for Thailand. Nuclear grade graphite/carbon having a purity level better than 5 parts per million (ppm) Boron equivalent and with a density greater tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted. Before the adjudicating authority, the appellant produced two licences from the Department of Atomic Energy (DAE) and staked a claim for clearance of the consignments for export under such licences. In one of these licences, DAE authorised export of 4.58 MTs of the prescribed substance , viz : unmachined graphite rods and blocks of various sizes and dimensions as given in Annexure II, to a Swedish company for use in mechanical, electrical and metallurgical applications such as sintering plates, degassing rotors, crucibles and fixtures for glass industry. The second licence issued by DAE authorised export of 5.340 MTs of the prescribed substance viz : unmachined graphite rods and blocks of various sizes and dimensions as given in Anne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tested by the Indian Institute of Technology, Bombay (IIT), National Metallurgical Laboratory, Jamshedpur and Celabor, Belgium. The counsel has referred to the test reports issued by these agencies, which indicate the Boron concentration to be above 5 ppm. It is submitted that, on the basis of these test reports, the appellant made a request to DGFT under the RTI Act to get information about the standards for testing purity of graphite samples. The DGFT, after obtaining the requisite information from the DAE, informed the appellant that the standard method available for boron analysis in nuclear grade graphite/carbon was ASTM-C-781-08 and that solution standards were available with M/s. E. Merck, India. It is submitted that the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mples of the export-goods which were drawn in accordance with law and in the presence of representatives of the exporter, and the same requires to be accepted. 5. I am in perfect agreement with these submissions of the SDR. For the valid reasons stated by him, the BARC s report is authentic and hence there is no room for doubt. It would follow that there is no question of grant of benefit of doubt to anybody. The alternative test reports produced by the appellant admittedly pertain to samples drawn by themselves without involving the department. Such reports cannot be relied upon. 6. The learned counsel, at this stage, submits that the goods are not available in the form it was presented to the customs authorities. This would mean that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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