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2016 (11) TMI 756 - AT - CustomsValuation - enhancement of value - drill bits of HSS nature - whether the drill bits imported by the appellant have to be considered as drill bits of HSS or otherwise? - Held that: - the drill bits which are analyzed do not conform to any specification of high speed steel and do not have the strength and hardness of high speed steel and the drill bits are of mild nature and made of alloy steel. Despite such a clear test report of the IIT, the adjudicating authority has held that the goods are liable for confiscation as they are of high speed steel. In our view, the adjudicating authority being not an expert in the matter of composition of the goods which has to be kept in mind while seeking the classification and the rate of duty, could not have gone beyond the report given by an expert engaged by department and that also by IIT, Mumbai. On this point itself, we find that the entire order of the adjudicating authority holding that the drill bits are of HSS nature and needs to be confiscated for misdeclaration of the description as well as the value, seems to be unsustainable and we hold it so. Violation of N/N. 1/64-Cus. - Held that: - the Notification 1/64 was not in conformity with the provisions of the Trade Marks Act, 1999; and another notification was subsequently issued in 2007 by the Government under Customs Act. Once the Act is repealed, the provisions of the said Act which has been borrowed by the Customs notification cannot be applied in the case in hand Appeal allowed - decided in favor of appellant.
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