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2016 (1) TMI 1049 - AT - CustomsImport of Slurry Seal Machine - Claim of exemption - It was fitted/mounted on a truck having Left Hand Drive and speedometer showing the speed up to 140 KMPH. Accordingly the Custom department proposed the classification under CTH 87059000 as against the appellant’s claim in the Bill of Entry No. 892599 under CTH 84791000. - The appellant waived the show cause notice but requested to personal hearing. However, they agitated the matter before Adjudicating Authority. Held that:- Without going into the issue of classification, we find that a irrespective classification of the import goods whether under CTH 8479 or 8705, the exemption Notification 21/2002 is admissible only if the goods appearing in the list 18 of Notification No. 021/2002-Cus dated 01-03-2002 (Sr. No. 230). However, the Ld. Adjudicating Authority has not decided this issue that if the goods classified under Chapter 8705 whether the exemption is available to the subject imported goods. We find that the goods imported is “Slurry Seal Machine” used for construction of road by operation of paving of the material on the road. There is no dispute that “Slurry Seal Machine” is mentioned in list 18 of Notification No. 021/2002-Cus dated 01-03-2002 (Sr. No. 230). The matter deserves to be reconsidered. - Matter remanded back.
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