9911796707
TMI Blog2015 (10) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... under CTH 9505 – Held that:- As evident from report of CRCL they have not given any definite opinion whether impugned goods would fall in category of Explosives – Neither CRCL nor Controller of Explosives has given opinion whether impugned goods would fall in category of explosives subject to various restrictions relating to explosives – Thus original adjudicating authority has clearly erred in stating that his basis of classification of impugned goods under CTH 36041000 is CRCL report – Commissioner (A) concluded that impugned goods would not fall under category of fireworks merely on ground that impugned goods contain very small quantity of silver fulminates – This can not be held to be sustainable basis to so conclude specially in respe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent articles, conjuring articles and novelty jokes. The Commissioner (Appeals) vide the impugned order agreed with the contention of the Respondents and set aside the above said Order-in-Original. 3. The original Adjudicating Authority came to this classification based on the finding of the Jt. Chief Controller of Explosive Faridabad, the examination report of CRCL and the literature downloaded from the internet. We have seen the report of CRCL which is reproduced below: The sample is in the form of article packed in a unit container having printed description as 'pop pop snappers'. It contains small granules packed with paper fanning the shape as roughly spherical with a tail like form. It is composed of granules based es ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arious restrictions relating to explosives. Thus the original adjudicating authority has clearly erred in stating that his basis of classification of the impugned goods under CTH 36041000 is the CRCL report and the finding of Jt. Chief Controller of the explosives Faridabad. On the other hand, the Commissioner (Appeals) has set aside the order-in-Original and concluded that the impugned goods would not fall under the category of fireworks without any test report to that effect and merely on the ground that the impugned goods contain very small quantity of silver fulminates and therefore would not be covered under the scope of explosives. This can not be held to be a sustainable basis to so conclude specially in respect of goods which contai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icating authority. (III) The primary adjudicating authority within 48 hrs. of receipt of test report from the Explosives Department provide a copy thereof to the respondents who shall make their submissions within three days of the receipt of the report by them. (IV) The primary adjudicating authority shall pass the de novo order within 6 (six) weeks of the receipt of this order after giving the respondents an opportunity of being heard. (V) The respondents have made a request that pending disposal of this case they may be permitted to destuff the containers and store the goods in a warehouse as they are incurring demmurrage. The respondents are at liberty to make an application for this purpose to the customs authorities who shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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