9911796707
TMI Blog2023 (3) TMI 751X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner (Appeals), it is not stated either in the show cause notice or in the Order-in-Original as to what would be the correct classification if the goods are not to be classified under CTH 8437. The demand has been raised by denying the classification to under CTH 8437. The Commissioner (Appeals) has analyzed the said issue and held that Only, when the goods, which were other than the complete machinery, imported separately without accompanying the main machinery, there can be a doubt that it can be put to more than one use and cannot be considered to be classified under CTH 8437 and should be classified under the respective heading of its individual description, material of make etc. Last but not the least, the whole consignment im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... UDICIAL) ND MR. M. AJIT KUMAR, MEMBER (TECHNICAL) Mr. S. Balakumar, Assistant Commissioner (A.R) - For the Appellant Shri N. Viswanathan, Advocate - For the Respondent ORDER The above appeal is filed against the order passed by the Commissioner (Appeals) who set aside the order of adjudicating authority and allowed the appeal filed by the respondent. 2. Brief facts are that the respondents imported 2 nos. of seed processing lines for seed processing plant, each with an intake capacity of 10 tons per hour vide two Bills of Entry both dated 12.12.2008. Among the Bills of Entry, the second Bill of Entry was for partial shipment / part delivery. The respondent classified the goods under CTH 8437 as applicable to seed proce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... try for the said consignments claiming the goods to be component of a seed processing line which were cleared without assessment or examination. The proforma invoice value though tallies with the value of the invoices cannot be accepted as proof for classification of the goods imported in separate consignments. 4. Ld. Counsel Shri N. Viswanathan appeared and argued for the respondent. It is submitted that though the department contends that the imported partial shipment cannot be classified under CTH 8437, they have failed to render any finding as to what would be the correct classification. The Commissioner (Appeals) has noted this aspect in para-9 of the order. It is observed by the Commissioner (Appeals) that although the department h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Heard both sides. 6. From the arguments narrated above, it can be seen that though the department has denied the classification adopted by the respondent (CTH 8437), as rightly discussed by the Commissioner (Appeals), it is not stated either in the show cause notice or in the Order-in-Original as to what would be the correct classification if the goods are not to be classified under CTH 8437. The demand has been raised by denying the classification to under CTH 8437. The Commissioner (Appeals) has analyzed the said issue as under : 9. Since, the impugned order is not clear exactly under what sub-heading the goods were cleared under eight digit level and the appellant also did not produce the copies of the bills of entry to veri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich reads as under : 8. There are various judgments by different higher legal forum that a substantive benefit should not be denied for procedural lapse/defect. In the instant case it is to be decided whether the appellant is eligible for the substantive benefit. As pointed out by the LAA himself the Proforma Invoice value and the goods imported vide three import invoices value filed under two bills of entry were tallying in all respects and forms two processing line for processing seed. Going by the fact that the two bills of entry were numbered consecutively on the same date, proves that the entire consignment came together in one lot. Probably for the reason that the consignment might have been received under two IGM numbers, the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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