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TMI Blog2017 (4) TMI 1045X X X X Extracts X X X X X X X X Extracts X X X X ..... estriction requiring BIS certification. It is not in dispute that the goods namely Prime Newly Produced Steel Deformed Bar covered under Customs Tariff Heading 72283019 covered under the subject two Bills of Entry both dtd. 12.12.2014 were supplied under commercial invoice dtd.18th September 2014 and the goods were shipped under Bill of Lading dtd. 12th September 2014 from Port in China. It is also not in dispute that the subject goods were shipped in terms of Contract No. GM2-LW 1407066-X dtd.7.7.2014 and in terms of Letter of Credit No.139514 FLCS0009 dtd.11.7.2014. Thus, it is also not in dispute that the goods were shipped prior to issuance of amendment order dtd.4.12.2014 by the Ministry of Steel inter alia requiring BIS registration t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion to the said Steel and Steel Products (Quality) Control order 2012, that Ministry of Steel has concluded that all products covered by the relevant Indian Standard fall under the said steel products Quality Control Order, 2012 and import of such products without BIS certification is in circumvention of the said order. The CBEC also separately requested the Ministry of Steel to include all relevant ITC (HS) codes in the Steel Products Quality Control Order, 2012. 3. According on 4.12.2014 Central Government after consulting the Bureau of India Standards amended the Steel and Steel Products (Quality Control) Second order, 2012 by adding explanation to the second order as under Explanation 1 that provisions of this order shall apply to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt-I) Vs Anik Industries Ltd and others. The Hon ble High court after referring the explanation to the amended schedule held that the explanation cannot be read to mean Steel Quality Control Order shall be applicable to goods for which no ITC (HS) Code have been notified at all. After issuance of the Steel Quality Control Order Alloy Steel Products on 31.3.2014 products not covered by the headings and sub-heading of the ITC(HS) mentioned in the order have been allowed clearance at various ports all over India. It reference was made also to the Hon ble High Court judgment in the case of Global Tradex Ltd Vs UOI . In para 26 it was observed that in that case validity of the notification was challenged, questions involved in the present m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r dated 4.12.2014 would apply. 7. I have considered the arguments of both sides and gone through the records and cited judgments I observe that Central Govt. issued Steel and Steel Products (Quality Control) Second Order, 2012 and same was brought into effect from 12th September 2012. In the schedule to the said order, list of products has been given, which required mandatory certification by Bureau of Indian Standards.At Sr.No.5 of the said schedule under IS No.1786, the description of goods indicated is High Strength Deformed Steel Bars and Wires for Concrete reinforced (8 mm and above) , falling under ITC (HS) Code 72131090 and 72142090. Thereafter, vide Order No.SO979(E) dtd.31.3.2014, Ministry of Steel issued an amendment to the St ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s came under restriction requiring BIS certification. I find that it is not in dispute that the goods namely Prime Newly Produced Steel Deformed Bar covered under Customs Tariff Heading 72283019 covered under the subject two Bills of Entry both dtd. 12.12.2014 were supplied under commercial invoice dtd.18th September 2014 and the goods were shipped under Bill of Lading dtd. 12th September 2014 from Port in China. It is also not in dispute that the subject goods were shipped in terms of Contract No.GM2-LW 1407066-X dtd.7.7.2014 and in terms of Letter of Credit No.139514 FLCS0009 dtd.11.7.2014. Thus, it is also not in dispute that the goods were shipped prior to issuance of amendment order dtd.4.12.2014 by the Ministry of Steel inter alia r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... high steel deformed bars and wires and not deformed steel bars of alloy steel. In Para 6, a reference is also made to the explanation added on 31.3.2014. in Para 7 the Ld. Counsel's argument was noted that deformed steel bars are to included with the relevant control order then it had to be done by amending the schedule to the order itself and not by issuing any departmental clarification. Secondly no clarification circular can be retrospective. In Para 8, the Hon ble High Court held that when sales contract dtd. 27.8.2014 and clarification dtd.7.11.2014 did not exist and no retrospective condition can be imposed. In Para 21 and 22, the Hon ble High Court held that by issuing circular dtd.7.11.2014 an attempt was made to make control o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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