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2024 (3) TMI 363 - CESTAT CHENNAIClassification of goods - Goods imported as “Nut tie Bar, Screw, Screw Tip, Locking ring, etc.” from China - whether the revenue is correct in re-classifying the goods under CTH 7318 instead of the declared classification CTH 84779000? - demand for differential duty - HELD THAT:- Admittedly, the claim of the appellant that the consignment in question was specially designed for its use alone and that the same could not be used as a general item was supported by the expert opinion in the form of tech-write-up and neither the original authority nor the FAA finds fault with the same, nor does they disagree with the same. Also, other than the audit objection by the audit team, there is absolutely nothing made available on record by the revenue to justify classification under CTH 7318, nor is there any whisper about the claims of the appellant being wrong. No fault found with the nature or even the usage of the goods in question, nor is there any counter to the technical write-up as to the design and usage of the goods in question. Hence, this is clear case where the revenue has alleged wrong classification based on nothing and thus the consequent SCN proposing to demand differential duty lacks a concrete foundation. Thus, we hold that the Revenue is not able to establish or satisfy in its attempt to re-classify the goods in question under CTH 7318 and hence, the impugned order lacks merit. Resultantly, the impugned order is set aside and the appeal is allowed with consequential benefits, if any, as per law.
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