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2017 (8) TMI 303 - AT - CustomsBenefit of Concessional rate of duty - N/N. 21/2002 (Sl.No. 207) dated 1.3.2002 - imported non-alloy steel wire rods (prime) - denial of benefit on the ground that the goods are not of prime quality - Held that: - Apart from the report of NML stating that the goods are seconds, there is no evidence to establish that the goods are not prime. The benefit of Notification is eligible if the goods are of prime quality. The expert of IIT, Chennai has certified that the goods belong to prime category and the same has also been noted in the Bill of Entry. The fact that rust was present on the goods cannot be a reason to hold that the goods are of second quality for the reason that such rust can occur if the goods are exposed to moisture - the denial of benefit of Notification is unjustified - appeal allowed - decided in favor of appellant.
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