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TMI Blog2011 (5) TMI 403X X X X Extracts X X X X X X X X Extracts X X X X ..... er opionin has to under which category or grade the sample would fall, Even the Commissioner (Appeals) while rejecting the above classification claimed by the importer, has not given any finding on the correct classification of the product, order set aside, appeal allowed. - C/Appeal No.388/2007 - - - Dated:- 25-5-2011 - Ms. Archana Wadhwa, Mr.Mathew John, JJ. Appeared for the Respondent: Shri S.R. Meena, SDR ORDER Per Archana Wadhwa: On matter being called, none appeared on behalf of the appellant in spite of notice of hearing having been sent to them well in advance. We have accordingly heard the learned SDR and gone through the impugned order. 2. As per facts on record, the appellant who is engag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the grades are same and as such, the allegation of mis-declaration of zinc dross under the grade 'seal' will not have any effect. 4. The appellant's submissions were accepted by the Assistant Commissioner who finalized the provisional assessment in favour of the appellants. However, on appeal by the Revenue the said order was set aside by the Commissioner (Appeals) on the ground that considering the value of the goods, it was the Additional Commissioner who was the proper officer. Accordingly, the matter was remanded. 5. In the remand proceedings, the Additional Commissioner upheld the ITC violation and confiscated the goods for redemption of 1.50 Lakhs. He also imposed penalty of Rs. 15,000/-. The said order of the Additional Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... residuary item 'others' would be restricted item. Even as per the chemical examiner report, zinc dross has more than 92% of zinc content. That is the only criteria to be seen for the purpose of the items being covered under the restricted category. In as much, the zinc contents were admittedly more than 92%, we find no reason to hold that the goods would be under the restricted item. Similarly we do not find any justifiable reason for upholding the charges of mis-declaration of the goods on account of grade of the same. First of all the chemical examiner's report does not give any reason as to why zinc dross in question cannot be considered to be of seal grade. Secondly, it does not give further opionin has to under which category or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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