9911796707
TMI Blog2017 (4) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... oating’. When the test report i.e. test result dated 7-11-2003 given by the Chemical Examiner of Cochin Customs supports what has been declared by the appellant, the impugned order on enhancement of value cannot be sustained. Further correct description of the goods is ‘non-alloy steel sheets with tin coating (defective and rejects)’, the Department’s premise that the subject goods require import licence and that the import of the said goods could be allowed only through Customs Sea Ports of Mumbai, Chennai and Kolkata is not sustainable - the Revenue prima faciely erred in describing the goods wrongly; consequently the impugned order is set aside - appeal allowed - decided in favor of appellant. - C/986/2004 - Final Order No. 20966/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the supplier s invoice; thus there was no undervaluation or misdeclaration on the part of the appellant. (ii) From the Bill of Lading dated 27th September, 2003, it is manifest that the HS Code allotted to it is 7212 10 00. Thus the demand based on averred classification under 72.10 of the ITC (HS) is even otherwise erroneous. As a natural corollary the subject goods are excluded from the purview of S. Nos. 1 to 7 of the list to the EXIM Policy, referred to in the impugned notice. Thus the subject goods are freely importable at any Customs station without a licence and the value adopted by the Department is arbitrary. (iii) The report of the Chemical Examiner dated 7-11-2003 is in conformity with the description of the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... escription given in the invoice and other documents filed by the importer assessee has been defective rejects non-alloy steel sheets with tin coating . The test result clearly states that these are not pure tin or tin plates but they are tin coated sheets with few visible imperfections. Tin sheets/tin plates (waste) have to be distinctly different from tin coated sheets. The importer appellant has already declared that these are defective and rejects non-alloy steel sheets with tin coating . When the test report i.e. test result dated 7-11-2003 given by the Chemical Examiner of Cochin Customs supports what has been declared by the appellant, the impugned order on enhancement of value cannot be sustained. 6.1 Further correct description ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
