9911796707
TMI Blog2024 (6) TMI 1044X X X X Extracts X X X X X X X X Extracts X X X X ..... ttled the Question involved in the present appeal. In fact The Learned Appellate Commissioner, discussed at significant length, the facts of the case and applied the legal position thereto as arises in view of settled case laws. However, in view of what has been stated above that the Revenue was barred from raising the impugned question of law having conceded the same in lower proceedings and therefore, could not open it afresh in subsequent proceedings, it is refrained from dwelling on the matter any further, besides pointing out that the test results themselves do not support the case of the revenue. It is found that the department had undertaken the re-assessment exercise, purely on the aspect of valuation of the said goods and therefore the question of determining the nature of this imported product was not taken up in the subsequent proceeding by the Revenue. The Appellate Authority had rightly held that the ground s raised by the Revenue were, in view of the lower authorities Order not maintainable. There are no infirmity in the impugned order of the learned Commissioner (Appeals). The appeal filed by the Revenue is therefore dismissed. - MR. R. MURALIDHAR, MEMBER (JUDICIAL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adopted by the Department was arbitrarily enhanced by the Assessing Officer, disregarding the transaction value without a legal basis, and that the demand of differential duty on the basis of theoretical transaction value, based on NIDB price of primary Zinc ingots was not supported by any contemporaneous import and therefore, the order of the lower authority was unacceptable in law. 4. We have heard the Learned AR for the Revenue and perused the records. 5. As far as the appellant s appeal before the lower authorities was concerned, it was held by the Commissioner of Customs (Appeals) that the rejection of transaction value by the Assessing Officer was without any sustainable basis, as there was nothing on record to suggest that the transaction value paid by the buyer was different and/or there were any other consideration like buyer and seller being related etc. He has recorded a categorical finding that there was nothing on record to state that the price paid by the importer was not the sole consideration for sale of imported goods. As for the Revenue s Appeal, the Learned Appellate Authority held that the lower authority had adjudicated the matter solely on the grounds of valu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. 10.9.15 85% 89.50% 800.00 1142.75 3. 3673158 dt. 22.12.15 85% 89.50% 800.00 877.98 4. 9430960 dt. 2.6.15 85% 89.70% 800.00 1417.73 5. 4587190 dt. 9.2.14 80% 85.50% 800.00 1228.80 6. 4461005 dt. 27.1.14 80% 86.00% 800.00 1215.20 7. 4477982 dt. 28.1.14 80% 89.90% 800.00 1206.40 8. 4562156 dt. 5.2.14 80% 91.00% 800.00 1172.00 9. 4663314 dt. 18.2.14 80% 93.10% 800.00 1250.40 8. We note that a similar question pertaining to whether the imported goods were classifiable as Zinc Dross had also cropped up before the Tribunal in the case of Jhawar Trading (P) Ltd. Vs. Commr. of Customs, Calcutta-2002 (139) E.L.T. 695 (Tri.-Kolkata). Based on evidence, as placed before it, the Tribunal had allowed the appeal filed by the appellant. For sake of greater clarity, relevant portion of the said judgment is enumerated herein below:- 4. The test report dt. 19-7-99 of the chemical examiner of Customs House, Calcutta read as under :- The sample is in the form of grey coloured heavy, dense irregular lumps of different shapes and size with tarnished and oxidized surfaces. It is composed essentially of metallic zinc together with iron aluminium, metallic oxide and siliceous matter. % of total zinc in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d referred to Paragraph 4 of the said order. It is beneficial to reproduce Para 4, for better appreciation of the appellants submission : - We have considered the pleas made by both the sides. We observe that Chapter 26 carries the heading metal ores, slag and ash. Tariff 2602.04 carries the description slag, ash and residue containing metals or metallic contents. It is seen that this chapter covers the metallic ores or ores which have been processed into concentrates or which have been roasted. During this process certain slag, ash or residue may emerge which will have the concentration of the metal of much lower order than that may be present in the metallic ores. It is this slag, ash and residue which will be covered under this heading. The goods in question admittedly have not been obtained in the processing of metallic ores but were obtained in the electrolytic process where the zinc sheets after they had served out their purpose from electrocution were taken out as residue. We observe that the NARI circular NF-82 referred to by the appellants carries the heading standard classifications for non-ferrous scrap metals even though the items in this has been described by different ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... graphs from the findings of the Appellate authority. 13. The lower authority has re-determined the values of the imported goods on the basis of NIDB data of zinc ingots taking into consideration the zinc content on pro-rata basis. But the order is not reasoned order and is cryptic in as much as the lower authority has not disclosed the percentage of purity of the zinc ingots and the value thereof obtained from the NIDB data base, based on which he has resorted to such prorata calculation for re-determination of values of the impugned consignments. Besides, it is on record that the goods are neither zinc ingots nor the purity is anywhere near the 99 percentage mark which is standard for high grade zinc ingots. 10. We also note that the Learned Appellate Authority has relied on case law support that have since settled the Question involved in the present appeal. In fact The Learned Appellate Commissioner, discussed at significant length, the facts of the case and applied the legal position thereto as arises in view of settled case laws. However, in view of what has been stated above that the Revenue was barred from raising the impugned question of law having conceded the same in lowe ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
