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2016 (8) TMI 637 - AT - CustomsClassification - import of Phosphoric acid - full exemption under Notification No.265/92-CUS dated 27.08.1992 for the manufacture of fertilizers - Held that:- Appellant will demonstrate, with the help of few imports, before the Adjudicating authority that there was a difference in the Ullage Report quantity and quantity of cargo received in shore tank with respect to imports made after CBEC Circular dated 27.12.2002. If on examination/demonstration adjudicating authority finds it so then the same should be held to be applicable to the imports for the period prior to CBEC Circular dated 27.12.2002 also because it is not disputed that movement of cargo through pipeline under the supervision of independent surveyor has not changed during the periods prior/post CBEC Circular dated 27.12.2002. On the issue of excess quantity of nearly 2000 MT of Ammonia in the shore tank of the appellant it is observed that the same has been explained to be due to 2000 MT of Ammonia received from M/s.EID Parry (India) Ltd. which was a replacement of appellant s Ammonia quantity diverted from Haldia due to technical problems and stored in the tank of M/s. EID Parry. There is no evidence on record that appellant on any occasion has imported Ammonia in excess of Ullage report quantity which is unmanifested. Revenue thus cannot ask for duty on a quantity in excess of Ullage Report quantity/quantity declared in the Bills of entry based on presumptions in the absence of any evidence to that effect. Accordingly, the argument taken by the appellant that excess quantity of Ammonia represented 2000 MT received from M/s.EID Parry (India) Ltd. is acceptable and no duty can be demanded on that quantity. Decided in favor of appellant and against the revenue.
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