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2020 (2) TMI 920 - AT - CustomsRefund of SAD - denial on the ground that the description of the imported goods in Bills of Entry is “Calcium Carbonate Powder” but the same mentioned in the sale invoices as “Mineral Powder - HELD THAT:- It is not the case of the Revenue that either the goods are different or that they are different categories per se, falling under different HSN. No doubt, appellant could have submitted a certificate by an expert in the field in order to facilitate easy appreciation of the issue by the Revenue, but then the adjudicating authority could have questioned the same, invited explanation to his satisfaction, in order to arrive at any conclusion. It is not even his case that the descriptions would bring into existence two different goods, different in all respects nor has the Revenue proved that the Mineral Powder is not a generic term for the goods in question. The Order-in-Original is not even alleging that “Calcium Carbonate Powder” and “Mineral Powder” are different. Even if they are assumed to be different, then, how they are different cannot be a guess work but based on some analysis, which is lacking. Appeal allowed - decided in favor of appellant.
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