9911796707
TMI Blog2013 (10) TMI 1102X X X X Extracts X X X X X X X X Extracts X X X X ..... il varies from 1000mm to 1050mm. If the appellant has cut the length of the imported coil and sold the same in the domestic market, only length can vary and not the thickness. The thickness of the imported goods are 0.6mm, 1.0mm or 1.8mm/2.0mm, whereas the goods sold in the domestic market shows the thickness to be 0.60mm, 0.70mm, 0.80mm, 0.90mm, 1.20mm and 1.50mm. Thus there is a mismatch between ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e application for early hearing has become infructuous and the same is dismissed. 3. The appellant, M/s. Ahmedabad Strips Pvt. Ltd., Ahmedabad, vide Bill of Entry No. 5021391 dated 25/10/2011 imported Assorted Thickness Cold Rolled Steel Coils of size 0.60mm, 1.0mm, 1.8mm and 2.0mm by paying Customs duty including SAD. Thereafter they filed a refund claim towards the SAD paid amounting to Rs.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted. Accordingly, the refund claim was rejected by the lower appellate authority. Aggrieved of the same, the appellant is before us. 4. The Ld. Consultant for the appellant submits that the goods imported are of assorted sizes as can be seen from the descriptions given in the bill of entry and therefore, the description given in the domestic sales invoices show various thickness. This proves tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... try shows the description as assorted thickness cold rolled steel coils and the size is given as 0.60mm and 1.0mm. Only the length of the coil varies from 1000mm to 1050mm. If the appellant has cut the length of the imported coil and sold the same in the domestic market, only length can vary and not the thickness. The thickness of the imported goods are 0.6mm, 1.0mm or 1.8mm/2.0mm, whereas the g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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