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2017 (11) TMI 48 - AT - CustomsShort payment of duty - Data Tapes - whether there is any short collection of duty arises as per the show cause notice? - Held that: - the importer has deliberately not disclosed the Data Tapes in the IGM and only after recording of the data in India, he had sought to clear them as imported goods and also obtained the Essentiality Certificate from the Directorate General of Hydrocarbons on the same pretext. During the period of its import, the pre-recorded Data Tapes were classifiable under CETH 8523 and the Recorded Data Tapes were classifiable under CETH 8524. Data Tapes cannot be considered as Stores in relation to the present consignment and also that the importer should have obtained the Essentiality Certificates if they intend to avail the duty exemption under Sl. No. 217 of CN. 21/2002 (as amended by CN. 26/2003) at the time of import of these goods into the country - impugned order upheld. Whether the 155 boxes of Data Tapes on which seismic activity is recorded are liable for confiscation or otherwise? - Held that: - seismic data tapes unrecorded at the time of original import their classification was appropriate under 852390, hence in our view adjudicating authority classification of product cannot be faulted, holding the data tapes are required for seismic activity particular place, accordingly it is to be held on used in a vessel hence has to be considered as ship stores in terms of Section 2(38) of the Customs Act, 1962 - impugned order upheld. Appeal dismissed - decided against Revenue.
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