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2013 (5) TMI 630 - CESTAT CHENNAIDenial of duty exemption under Notification 21/2002-Cus – As the goods imported was secondary or defective – import of Non-alloy steel bars / rounds / flats / squares - Held that:- The documents submitted by the importer nowhere mentions that the goods are seconds or of defective quality. No such documents have been unearthed by department either. No case is made out that the prices declared were lower as compared to prices for goods other than defective and seconds. This issue came up before Tribunal earlier also in the appellants own case wherein NML took a stand that the goods were seconds but the Tribunal took into account opinion of IIT and gave the benefit of doubt to the appellants. Thereafter also, there has been no change in the notification to clarify the position to the public at large. Against such background, we give the benefit of doubt to the appellants and hold that the goods were not seconds or defective. Thus, appeal is allowed by setting aside the impugned order and allowing the appellant to clear the goods by classifying the goods under CTI 7215 9090 and claiming exemption under Notification 21/2002-Cus at S. No. 190B.
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