9911796707
TMI Blog2023 (10) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... various items falling under these categories of the goods. All these documents were before the Customs Officials when the Bill of Entry was presented based on the Proforma Invoice issued by the exporter. After examining the goods, it is seen that the officials have directly held that the goods are found to be silos without giving any detailed findings as to how they have arrived at this conclusion. The Adjudicating Authority in the OIO has not given any detailed findings as to how the conclusion can be drawn that the goods are silos when the description given in the Bill of Entry, Proforma Invoice, Bill of Lading, Packing list, etc., specifically speak of feed milling machinery. We observe that there is direct entry at CTH 8436 which sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opy of Purchase Order and the Packing List. After going through all the documentary evidence, it was opined that the goods are classifiable under CTH 9406 00 93 and not under CTH 8436 10 00. The Assessee sought Personal Hearing in the matter, wherein, the Adjudicating Authority, after giving them opportunity of being heard, confirmed the re-assessment of goods by classifying them under CTH 9406 00 93. On Appeal, the Commissioner (Appeals) has held that the imported goods are neither classifiable under CTH 8436 10 00 as claimed by the Assessee nor classifiable under CTH 9406 00 93 but actually they are classifiable under CTH 8479 90 90. Being aggrieved by such re-classification, both the Revenue and the Assessee are in Appeal. 2. In the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c wrapping , which basically is used in European countries to preserve the green grass in intact condition for usage of the same subsequently in the winter months. He also produces copy of the Certificate issued by Professor and Head, Department of Animal Nutrition, Tamil Nadu Veterinary and Animal Sciences University, wherein, in respect of ensilage operation, it has been clarified that ensilage cannot be done in metal silos. 5. He takes us through the copies of the proforma invoice, packing list, Bill of Lading and Bill of Entry, wherein, it is clearly mentioned that the goods imported are parts of the animal feed milling machinery and he submits that the Department has not come up with any counter to say that the imported goods do not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the goods fall under CTH 9406 00 93, should be restored. 8. Heard both sides and perused the documents. Admittedly, the Assessee has placed the purchase order dated 19.01.2011 for Poultry Feed Milling Machinery . For these items, the exporter has raised the proforma invoice on 10.08.2011. The packing list has been prepared by the overseas exporter for various items falling under these categories of the goods. All these documents were before the Customs Officials when the Bill of Entry was presented based on the Proforma Invoice issued by the exporter. After examining the goods, it is seen that the officials have directly held that the goods are found to be silos without giving any detailed findings as to how they have arrived at t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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