9911796707
TMI Blog2013 (10) TMI 1106X X X X Extracts X X X X X X X X Extracts X X X X ..... by mis-classifying the imported product under Chapter 7208. Coming to such a conclusion, the adjudicating authority has held against the appellant herein. 2. Ld. Counsel appearing on behalf of the appellants would take us through the show cause notice and Order-in-Original. It is his submission that the main appellant herein is a manufacturer of SAW pipes which are used in the transportation of oil and gas and requires particular type of steel i.e. API 5L PSL2 X70 grade of hot rolled spring steel coil/plates. It is his submission the appellant had correctly classified the product in the Bills of Entry before the lower authorities and the lower authorities have, after examination, finally assessed the Bills of Entry and consignments were c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. It is his submission that in an identical issue, in respect of M/s Welspun Corporation Stay Order No.M/13027/WZB/AHD/2013, dt.09.07.2013, this Bench has granted unconditional waiver. It is his submission that consignments of imported steel against advance licences are consumed for the purpose of export and these advance licences are redeemed by the DGFT authorities and except one advance licence. 3. Ld. Departmental Representative, on the other hand, submits that the issue involved in this case is regarding mis-declaration of the goods imported by them. It is his submission that the main appellant herein had declared the goods as non-alloy steel wherein actually they are alloy steel. It is his submission that the appellant was in knowle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as it may, it is also undisputed that the item SAW pipes manufactured by the appellant has to conform to standard of American Petroleum Industry i.e. API and it should be manufactured only out of grade of stainless steel as indicated therein. we find that in an identical issue in the case of M/s Welspun Corporation (supra), we had granted an unconditional stay. On perusal of the said order, we find that the issue involved in the case in hand and in that case is identical. Accordingly, following the said Stay Order, we find that the appellant has made out a case for waiver of pre-deposit the amounts involved. 5. Applications for waiver of pre-deposit of amounts involved are allowed and recovery thereof stayed till the disposal of appeals. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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