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TMI Blog2018 (5) TMI 687X X X X Extracts X X X X X X X X Extracts X X X X ..... opined that the impugned goods were new Grinding Media Balls . Sh. I.P.S. Arora, Chartered Engineer who has originally given a contrary opinion, has during cross-examination, retracted his original view. The order passed by the lower authority, who has gone by the majority of the opinions, merits no interference. Appeal dismissed - decided against appellant. - Custom Appeal Nos. 50529 & 50482 of 2018 - Final Order Nos. 51709 – 51710/2018 - Dated:- 8-5-2018 - Hon ble Mr. Justice ( Dr. ) Satish Chandra, President Hon ble Mr. V. Padmanabhan, Member ( Technical ) Ms. Nupur Maheshwari, Advocate for the appellant Sh. Rakesh Kumar, AR for the respondent ORDER Per : V. Padmanabhan The present appeals are against the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods sent to National Test House, Government of India begot the opinion that the grinding balls imported were not as per IS Standard in terms of hardness and chemical composition. 5. Opinion of Shri I.P.S. Arora, Chemical Engineer was also obtained at the instance of the appellant who stated that the grinding media balls were found with deep cuts and varying dimensions. 6. In the above scenario, show cause notice dated 08.05.2014 was issued by the Customs Department which resulted in the Order-in-Original dated 10.11.2014 in which the charge of mis-declaration was upheld; the Grinding Media Balls were ordered for reclassification and differential duty was charged. Imported offending goods were ordered for confiscation and allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use, which is a Government agency, has opined that the samples tested were of grinding balls but which did not satisfy the IS standards. (iii) The certificate issued by the Chartered Engineer Sh. I.P.S. Arora has categorically stated that the grinding balls were found with deep cuts indicating that such goods were old and hence scrap. In view of the above evidences in support of the appellant, the charge of mis-declaration cannot be sustained. (iv) The appellant has also requested for allowing clearance of the goods after mutilation. This will ensure that the goods cannot be utilised for any purpose other than as scrap for melting but such request has been denied by the Department. 10. Ld. AR appearing for the Revenue justified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment took the view that the impugned goods were Grinding Media Balls which were new and unused. During the cross examination of these experts before the Commissioner (Appeals), they have stood by their opinion but the other expert Sh. I.P.S. Arora, Chartered Engineer who has originally given the opinion that there were deep cuts and were of varying dimensions retracted his original view during cross-examination. 15. It has been emphasised again and again before us on behalf of the appellant that the Pre-Inspection Certificate obtained at the load port has certified the goods as scrap. But we are of the view that for purposes of assessment of imported goods, the examination of goods at the port in India is more relevant. Hence, we are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of hardness and chemical composition. Sh. Rakesh Saini, Scientist Incharge of National Test House in his statement has stated that as their test house is not technically equipped to test and make comments in respect of the condition of the Grinding Media Balls samples i.e. whether New or Old forwarded by appellant to their office. In the Customs Tariff Act, 1962, for classification of the goods under Chapter heading 7325 and 7326, there is no pre-condition of fulfilment of condition of IS specification, end use of the goods etc. In the panchnama dated 20.11.2013 it is also described that old and used grinding media balls which cannot be used as Grinding Media Balls already not included in the quality of seized goods. I therefore, u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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