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TMI Blog2016 (1) TMI 1049X X X X Extracts X X X X X X X X Extracts X X X X ..... 6,384.48/- under Section 111(d) & (m) of the Customs Act, 1962, however, with option to the appellant to redeem on payment of Rs. 12,50,000/- under Section 125 of the Customs Act on payment of applicable of duty, subject to condition, importer shall within 3 months of clearance for home consumption, get the vehicle converted to Right Hand Drive to the satisfaction of provisions of the Motor Vehicle Act, 1988 read with Rule 126 of Central Motor Vehicles Rules, 1989 and shall produce a certificate to this effect from the appropriate Transport Authority. A penalty of Rs. 5 Lakhs was imposed under Section 112(a) of Customs Act, 1962. 2. The fact of the case is that the appellant have filed a Bill of Entry No. 892599 dated 12-10-2010 for import ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... classification under CTH 87059000 as against the appellant's claim in the Bill of Entry No. 892599 under CTH 84791000. The appellant waived the show cause notice but requested to personal hearing. However, they agitated the matter before Adjudicating Authority. The Adjudicating Authority adjudicated the matter wherein decided the classification under CTH 87059000 as against the appellants claim in the Bill of Entry No. 892599 under CTH 84791000. Adjudicating Authority also observed that the appellant failed to declare that the goods "Slurry Seal Machine" was fitted/mounted on the vehicle. As regard eligibility of the Notification No. 21/2002-Cus dated 01-03-2002 (Sr. No. 230), it stated that the appellant accepted before him that the duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arried out by moving the machine on the road, only for that purpose vehicle is required and machine is mounted on the vehicle. The vehicle is not used for transport passenger; therefore it is correctly classifiable under the CTH 8479 and not under CTH 8705. As regard eligibility of exemption, he submits that the appellant have produced a necessary certificate from New Delhi Municipal Corporation as well as National Highway Authority of India wherein it was certified that the appellant has been awarded the contract in the capacity of sub-contractor. Therefore, it is not a matter of doubt that the appellant is sub-contractor for the repairing of the road. It is his submission that whether the machine is mounted or otherwise, it was supplied u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decided this issue that if the goods classified under Chapter 8705 whether the exemption is available to the subject imported goods. We find that the goods imported is "Slurry Seal Machine" used for construction of road by operation of paving of the material on the road. There is no dispute that "Slurry Seal Machine" is mentioned in list 18 of Notification No. 021/2002-Cus dated 01-03-2002 (Sr. No. 230). 9. In view of this position, we are the view that the matter deserves to be reconsidered. We, therefore, direct the Adjudicating Authority to decide the eligibility of Notification No. 021/2002-Cus in respect of "Slurry Seal Machine" imported by the appellant classified under CTH 8705. The dispute regarding the vehicle having Left Hand Dri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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