9911796707
TMI Blog2013 (10) TMI 410X X X X Extracts X X X X X X X X Extracts X X X X ..... ina Refractory Cement'. The exemption under Notification No. 21/2002, according to the Revenue, is eligible only to 'Aluminous Cement' and therefore appellant has mis-declared the product imported by them as 'Aluminous Cement' to avail the benefit of notification. On this ground impugned order has been passed and demand for duty on the imports made by the appellant during the period from 01.04.2006 to 04.05.2011 amounting to more than Rs. 1.08 crores has been demanded. Further penalties have imposed under Section 114A and 114AA of Customs Act 1962 and redemption fine also has been imposed. 2. The learned advocate submits that appellants have been importing this product even before the Notification No. 21/2002 was issued. He submits that al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Further he also relies on the European Standards to submit that aluminous cement comes under the broad category heading of 'High Alumina Refractory cement' and it is known as refractory cement. He submits that appellants had no intention to mis-declare the goods and they had continued the same practice which was followed by them earlier and continued to claim exemption. He points out that even now exemption Notification No. 21/2002 provides exemption to Aluminous Cement. He submits that during the relevant time when Notification No. 15/2012 superceded Notification 21/2002-Cus., the Government has not chosen to amend the description for providing the exemption namely Aluminous Cement. 3. Learned AR would submit that the appellant has clea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue that is to be identified in this case is whether Aluminous Cement as a broad category and covers High Aluminous Refractory Cement also. The Revenue has relied upon the application made by the supplier under Indian Trademarks Act, the statement of the General Manager and some invoices issued to other importers by the supplier wherein the product SECAR68 (brand name) supplied to the appellant as Aluminous Cement has been described as 'High Alumina Refractory Cement'. First of all we find that as submitted by the learned counsel, earlier Aluminous Cement and other hydraulic cements were both covered under different headings. Both are independent of each other. This would mean that Aluminous Cement or cement containing high portion of al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fractory Cements. From this answer the obvious conclusion that emerges is that in the information of General Manager of the appellant, Aluminous Cements, Calcium Aluminate Cements, High Alumina Refractory Cements or Refractory Cements are variously termed by suppliers and all of them would mean that they are Refractory Cements. The General Manager seems to opine that all these products are under one category. This is further confirmed by the European Standards produced by the learned counsel. In the European Standards it has been mentioned in Note 2 that Calcium Aluminate Cement has previously been known by several alternative names in different countries, e.g. High Alumina Cement, Aluminous Cement, High Alumina Melted Cement. This shows t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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