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TMI Blog2017 (9) TMI 1509X X X X Extracts X X X X X X X X Extracts X X X X ..... credit of the additional duty of customs levied under Sub-section 5 of Section 3 of the Customs Tariff Act, 1975 shall be admissible in respect of the above goods - there is no material difference in mentioning the glass imported as 1.8mm Aluminium Coated Glass Sheet Mirror as 2.0mm mirror imported at the time of resale in the tax invoice - appeal dismissed - decided against Revenue. - C/74/2011-CU[SM] - A/71135/2017-SM[BR] - Dated:- 18-9-2017 - Mr. Anil Choudhary, Member ( Judicial ) Shri Pradeep Kumar Dubey (Supdt.) AR for Appellant Shri Vaibhav Dixit (Adv.) for Respondent ORDER Per : Anil Choudhary The issue in this appeal by the Revenue is whether the Commissioner (Appeals) have rightly held that the importe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ferred appeal before Learned Commissioner (Appeals) on the ground that the Deputy Commissioner appreciated the fact that the appellant is an importer as well as a Trader of Aluminium Coated Sheet Glass Mirror. Further, it appear to the adjudicating authority that in common parlance in trade, Aluminium Coated Sheet Glass Mirror ranging thickness between 1.8mm to 2.2mm with a dimensional tolerance of 1.5mm, the nominal thickness is accepted in the course of trade was 2.0mm and thus that thickness confirms to the norms of BIS. That the Deputy Commissioner rejected the contentions without making any enquiry and verification of the records of the respondent arbitrarily. 3. The Learned Commissioner (Appeals) have been pleased to allow the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al. He further states that there is no ostensible ground raised by Revenue. He further said that the Bureau of Indian Standards is the competent authority under the law of the land to prescribe the tolerance limits and they have accordingly, prescribed the same, which have not been disputed by the Revenue. Accordingly prays for dismissing of the appeal by Revenue. 6. Having considered the rival contentions, and after going through the facts on record I find that in the tax invoice for resale by the respondent importer they have mentioned 2.0mm Mirror IMP 60 x 90. From the description it is evident than they have sold 2.0mm mirror and the size mentioned therein 60 x 90 mentioned matches the size in the Bill of Entry. Further, the descri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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