Home Case Index All Cases Customs Customs + AT Customs - 2015 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (7) TMI 787 - AT - CustomsBenefit of Notification No. 21/2002 - Whether CR/HR coil imported by the appellants is ‘other alloy steel‘ or otherwise - Demand of differential duty - Confiscation of goods - Interest u/s 28AB - Penalty u/s 114A - and 112(a) - Held that:- In order to fall under the category of alloy steel one or more elements is needed in the proportion prescribed vide Chapter Note 1(f) of Chapter 72, in addition to steel which is not complying with definition of steel. Admittedly, one of the elements in the impugned goods is steel and it is not complying with definition of stainless steel also. Further, as recorded in para 3 of the impugned order, the percentage of manganese was found to be more than 1.65% and the Titanium was more than 0.05% which is as per the proportion prescribed under in the Chapter Note 1(f) of Chapter 72. Therefore, the impugned goods would rightly fall under the category of other alloy steel and not eligible for the benefit of Notification. Interpretation of Other alloy steel - One element or more than one element - Difference of opinion - Majority order - Held that:- if any one of the element is present in the proportion specified that would satisfy the requirement of Chapter Note 1(f) even if the other elements are not present in the proportion specified - The expression used in Chapter Note 1(f) is “one or more of the following elements”. This would imply that, if one of the element is present in the proportion specified, it would constitute ‘other alloy steel’. If more than one element is present it is not necessary that each of the elements should be present in the proportion. Duty demand is confirmed along with penalty. However, as the goods are not physically available and not cleared on any bond or bank guarantee, therefore, Redemption Fine is not imposable. - Decided partly in favour of appellant.
|