9911796707
TMI Blog2015 (11) TMI 1392X X X X Extracts X X X X X X X X Extracts X X X X ..... endu Patra, AR ORDER Per P K Das The relevant facts of the case, in brief, are that the appellant filed Bill of Entry No. F-17/04-05 dated 07.04.2004 with Customs House, Surat for import of 82 packages containing used Batch Annealing Furnace for used Cold Rolling Mill Equipment under the Project Import Regulations. The DGFT authority by letter dated 24.12.2003 issued license to the appellant fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner (Appeals) upheld the adjudication order. 3. Learned Advocate on behalf of the appellant drew attention of the Bench to the relevant portion of the license issued for importation of various items. He submits that the dispute relates to import of 10 cooling bells, covered by the special import license, under the caption of "12 cooling water+greasing ventilator extra cool", as clarified by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... djudicating authority, 10 cooling bells are excess as shown in the license, against the quantity of 14 cooling bells. It is seen that DGFT license allowed import of "H 2 Batch Annealing Facility (Asset No. 752) containing 14 Cooling Bells and HNX Batch Annealing Facility (Asset No. 753) containing 12 Cooling water+greasing ventilateur extra kool. According to the appellant, they imported 10 Coolin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #39;Cooling Bells' in the Import License. In addition to these, they have imported 10 'cooling Bells' for HNX Batch Annealing Facility. However, in the Import Licence, these have been reflected as 'Cooling Water+ Greasing Ventilateaur Extra Cool' instead of 'Cooling Bells'. Even though they have been reflected with a different nomenclature in the Import Licence, physica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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