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2017 (8) TMI 1394 - CESTAT NEW DELHIConcessional rate of duty - N/N. 62/2004-Cus., dated 12-5-2004 - case of the Revenue is that they should be considered as “Articles of Jewellery” not eligible for concession under the said notification - Held that:- In the face of the declarations made in the bills of entry as well as description of the gods in the import invoices, we note that a change in the categorization of the imported goods cannot be made in absence of the material facts to the effect that the declarations made in the bills of entry or the description in the import invoices are incorrect or deliberately misdeclared. The declarations as per the documents and the goods in physical form were available at the time of assessment and the goods were cleared after such due assessment. The categorization of assessed goods were sought to be changed only on the interpretation of various terms and the same was not based on clear material supporting evidence. In absence of such evidence, we agree with the impugned orders that no denial of exemption can be agreed upon on the basis of the presumptions and interpretative, post-clearance of the goods, after due assessment. Appeal dismissed - decided against Revenue.
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