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TMI Blog2003 (10) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... te Magnets by misdeclaring the net weight to evade anti-dumping duty leviable from 4-5-99 on hard ferrite ring magnets originating in or exported from China Peoples Republic at the rate equal to the difference between Rs. 36/- per Kg. and the landed value of the imported goods per kg., in terms of Notification No. 103/99-Cus., dated 6-8-99, show cause notice dated 31-7-2000 was issued to M/s. Goodwill Electronics alleging that they had imported one consignment of Hard Ferrite Ring Magnets falling under Customs Tariff Heading 8505.19 under Bill of Entry dated 13-3-2000 by misdeclaring the weight. The examination of the goods showed that the quantity declared in the invoice and bill of entry tallied with the quantity of goods but the gross we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... signments took place during the period May, 1999 and 31-3-2000 wherein show cause notice was issued on 1-12-2000 alleging that M/s. Goodwill Electronics had imported Hard Ring Ferrite Magnets by misdeclaring weight and have evaded anti-dumping duty of Rs. 98,30,968/-, confiscation of the goods detained at the factory premises of M/s. Goodwill Electronics and M/s. Arihant Electronics, imposition of fine in lieu of confiscation of goods already cleared and imposition of penalty. This notice was adjudicated by the Commissioner of Customs (Adjudication), confirming the charges raised on the show cause notice and confirming duty demand, allowing redemption of detained goods on payment of fine of Rs. 25,000/- (in respect of goods detained at M/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the powder. High pressures are needed to press the parts to shape. In some ceramic grades, a magnetic field is applied during pressing to orient the material in order to obtain a preferred magnetic orientation. Parts are sintered at high temperatures and ground to finished size using diamond-grinding wheels with suitable coolants. Ceramic magnets are hard and brittle, exhibit high electrical resistivities, and have lower densities than cast magnet alloys. Ferrite is a piece of iron which is made by dissolving Hydrated Ferric Oxide in concentrated Alkali solution by fusing Ferric Oxide with Alkali Metal Chloride, Carbonate, or hydroxide or by simply heating metal oxides with Ferric Oxide. Ferrite magnets, which are more commonly referred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue that the goods in question are capable of attracting or repelling objects which property is vital in a magnet. Once the Deputy Chief Chemist has opined that the goods are articles intended to become permanent magnets after magnetization, he has over-stepped his limitation by further opining that the goods may qualify as hard ring ferrite magnets, and therefore this part of his report cannot be relied upon. The Revenue has placed reliance on certain down-loaded material from the website of manufacturers of hard ring ferrite magnets, and in particular literature of group Arnold of Understanding and Using Permanent Magnets that a magnet is any object that exhibits an external magnetic field, but this does not necessarily make it a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of the demand of anti-dumping duty under Notification No. 103/99. No separate ground has been raised in the appeal that the provisions of Section 111(d) and 111(m) are attracted, independent of the applicability of notification No. 103/99. We are not in agreement with plea raised by the Revenue that the appeal memorandum should be read as having independently challenged the dropping of proceedings under Section 111(d) and 111(m) of the Customs Act. Further the provisions of Section 111(d) do not appear to be attracted in the absence of any prohibition. As for the provisions of Section 111(m), although the country of origin has been misdeclared (the finding of misdeclaration of goods of Chinese origin as goods of Taiwanese origin has not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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