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2019 (8) TMI 391 - AT - CustomsImport of prime quality SS CR coils - exemption denied on the ground that the goods are not of prime quality - Benefit of N/N. 12/2012-Cus dated 17.03.2012 (Sr. No. 330) - Revenue’s allegation is largely based on the fact that width of the material is less than 600 MM, weight of each coil is less than 3 MT and the fact that MTC given is not coil wise, a general MTC - HELD THAT:- It is seen that the objections raised by the Revenue are not supported by the Standing Order. In the instant case, the MTC has been produced. There is no requirement in the Standing Order that the MTC should be coil wise. The Standing Order clearly recognize the prime goods can be shipped in varying quality, thickness, width and length. It recognize that goods of same size of same thickness are of same homogeneous dimension cannot be regarded as ‘Stock Lot/Ex-stock’. It clearly states that the main criteria for identifying the goods has been that consignment should be presented in mixed variety, size and thickness, that too in small quantity supported by manufacturer, Invoice or Mill Test Certificate. Revenue has also relied on the Ministry of Steel Guidelines. The guidelines of Ministry of Steel prescribe that in respect of coil roll (coated, non-coated, electrical) sheet/ strip/ coil, CR Sheets, including electrical sheet and all qualities of coated sheet (galvanized and electro galvanized, aluminized, tin plated, chrome-plated, pre-painted and lead-coated) in mixed non-homogeneous bundles with a unit weight of less than three tonnes, or in coils or less than three tonnes prescribe following as product of non-standard dimensions - We find that the above guidelines are at variance with the standing order. While the SO recognizes mixed lot at prime quality. These guidelines describe them as ‘Non Standard’ product. Even these guidelines do not describe these as ‘Seconds and defective’. Appeal allowed.
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