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TMI Blog2023 (5) TMI 938X X X X Extracts X X X X X X X X Extracts X X X X ..... n this case also, the respondent has imported Alumina Cement and filed Bills of Entry for their clearance claiming the classification under CTH 25233000 - Further the respondent has manufactured refractory bricks and for that, they have imported the impugned goods and this issue has been examined by this Tribunal in the case of Vesuvius India Ltd. and it was held that the correct classification of the impugned goods is under CTH-25233000 and the respondent is entitled the benefit of exemption Notification No.21/2002-Cus dated 01.03.2002 Sl.No.448A and subsequent Notification. The issue is no more res integra and the correct classification is under CTH-25233000 and the respondent is entitled to the benefit of exemption Notification No.21/2002-Cus dated 01.03.2002 Sl.No.448A and subsequent Notification - Appeal of Revenue dismissed. - MR. ASHOK JINDAL, MEMBER (JUDICIAL) AND MR. RAJEEV TANDON, MEMBER (TECHNICAL) Shri Manish Mohan, Authorized Representative for the Appellant Shri Sourabh Bagaria, Advocate ORDER The revenue is in appeal against the impugned order wherein the ld. Commissioner held the classification of impugned goods under CTH 25233000 and also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ortland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements whether or not coloured or in the form of clinkers. 2523.10 -- Cement clinkers Portland cement 30% 2523.21 -- White cement, whether not artificially coloured 30% 2523.29 -- Other 30% 2523.30 -- Aluminous cement 30% 2523.90 -- Other hydraulic cements 30% From 2003-04, tariff heading has been modified as follows: 2523 Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements whether or not coloured or in the form of clinkers. 2523 10 00 -- Cement clinkers Portland cement 25% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... high alumina refractory cement has been created. It is undisputed that the alumina content in their cement was over 50%. He would assert that such high aluminium content is essential for manufacture of refractory bricks which are their final products. Low aluminous cement will not be suitable for manufacture of refractory bricks. On a specific query from the Bench, he explained that in their documents, the brand name of the products which they had imported has been indicated and they have claimed classification of aluminous cement as they have been doing for a long time. While the trade name suggests it is high aluminous cement, it may or may not be evident from the name itself. However, whenever they submitted the documents to the Customs along with bills of entry, the certificate of quality sent by their suppliers was also enclosed which clearly indicated the percentage of alumina content. He presented before us copies of some such certificates of quality. For instance a certificate of quality dated 30.05.2007 for the product alumina cement SECAR71 shows that the Alumina Al ₂ O ₃ content of the products was 69.4% . He would submit that in no case have they hid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... benefit of ineligible exemption notification. Accordingly, the live consignments were seized and show-cause notice was issued and after due process impugned order was passed confiscating the seized goods and imposing redemption fine as well as imposing penalties upon the importer and other two appellants in these cases. Differential duty was also demanded from the appellant on this ground. He asserts that but for the investigation conducted by the department, the fact that the importer had imported high alumina refractory cement and mis-declared it as alumina cement would not have come to light. Therefore the appeals do not have any merit and may be rejected. 5. We have considered the arguments of both sides and perused the records. It is not in dispute that the importer appellant has manufactured refractory bricks and that they imported aluminous cement for the purpose. It is also not in dispute that they have been classifying these products as aluminous cement under Chapter 25. It is also not in dispute that they have not changed their classification to high alumna refractory cement after the Tariff has been revised with effect from 2003-04. It is also not in dispute that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion notification in any case and there is nothing to be gained by the appellant by classifying their product under one heading or the other, we find the confiscation of the goods and imposition of penalties are also not sustainable and need to be set aside and we do so. 5. We find that in this case also, the respondent has imported Alumina Cement and filed Bills of Entry for their clearance claiming the classification under CTH 25233000. 6. We further find that the respondent has manufactured refractory bricks and for that, they have imported the impugned goods and this issue has been examined by this Tribunal in the case of Vesuvius India Ltd. (supra) and it was held that the correct classification of the impugned goods is under CTH-25233000 and the respondent is entitled the benefit of exemption Notification No.21/2002-Cus dated 01.03.2002 Sl.No.448A and subsequent Notification. 7. In view of this, we hold that the issue is no more res integra and the correct classification is under CTH-25233000 and the respondent is entitled to the benefit of exemption Notification No.21/2002-Cus dated 01.03.2002 Sl.No.448A and subsequent Notification. 8. Accordingly, we do not fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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