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TMI Blog2020 (2) TMI 920X X X X Extracts X X X X X X X X Extracts X X X X ..... any conclusion. It is not even his case that the descriptions would bring into existence two different goods, different in all respects nor has the Revenue proved that the Mineral Powder is not a generic term for the goods in question. The Order-in-Original is not even alleging that Calcium Carbonate Powder and Mineral Powder are different. Even if they are assumed to be different, then, how they are different cannot be a guess work but based on some analysis, which is lacking. Appeal allowed - decided in favor of appellant. - C/42412/2014 - FINAL ORDER Nos. 40497/2020 - Dated:- 20-2-2020 - MR P.DINESHA, Judicial Member Shri Ramesh Ananthan, Learned Advocate Shri Sundarraman K., Learned Advocate for the appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices a more generic term but however, there is no dispute that the same are falling under the same Chapter Heading, and finally he relied on the decision of this very Bench of the Tribunal in the case of M/s. Chakrapani Vyapar Private Limited Vs. Commissioner of Customs, Chennai vide Final Order No. 40016/2020 dated 20.01.2020 and also a decision of the Hon ble High Court of Judicature at Madras in the case of P.P. Products Ltd. Vs. Commissioner of Customs, Chennai, in Civil Miscellaneous Appeal No. 2030 of 2017 and Civil Miscellaneous Petition No. 10896 of 2017 dated 04.04.2019. 3. Per contra, Shri M. Jagan Babu, AC, Learned Departmental Representative would submit that the refund claim did not contain any specific goods as such and no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iew, the Commissioner (Appeals-II), the first appellate authority was right in its observations/findings which are quoted herein below :- . It is seen from the tabular column of discrepancy given in the Order-in-Original by the lower authority, only the grades of the granules are missing but the description HDPE and LDPE is found in both the documents. It is seen that the appellants have used the generic description of the imported goods in the sales invoices and non-mentioning of grade will not change the imported goods different. Hence, the goods imported and the goods sold are one and the same and are co-relatable. The lower authority has not issued any DM or PH to the appellants for making the deficiencies good or to make any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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