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TMI Blog1997 (2) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... Collector of Customs consequent upon the proceedings initiated against the appellants denied them benefit of exemption on the goods as brass scrap under Notification 319/88, dated 23-12-1988. He, however, took a lenient view in regard to claim for clearance under OGL. 2. Arguing for the appellants, the Ld. Consultant submits that the exemption to impugned goods was denied only on the condition that percentage of zinc was negligible. He submits that the Chemical Examiner himself in his report while stating the exact percentage of copper did not indicate the percentage of other alloying materials but certainly did indicate that zinc was present. The Addl. Collector relied upon some oral discussion which he had with the Chemical Examine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icle having a curved groove on one side. It is composed of an alloy of Copper, Lead, Zinc and Tin etc. The percentage of Copper is more than 50.0 by weight. It has thick lining of an alloy of lead and tin on one side. If necessary party may be asked to give complete percentage composition." 5. The Report indicates the presence of zinc though it does not indicate the percentage of zinc and various other alloying materials. Addl. Collector has observed that sample on visual examination "appears to be other than brass scrap". 6. We are of the view that an adjudicating authority cannot substitute his own opinion for evidence. We are also constrained to note that Additional Collector has recorded that "I discussed with Chemical Assis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate at this stage submits that it is accepted all over the world that there cannot be brass without zinc and even at this stage, he would be able to produce sufficient evidence that the impugned goods did contain zinc to an extent as would make the goods brass. At this stage, he admitted that he is not in a position to clarify how exactly the fax message came to omit any mention of zinc. 8. We are pointing out these matters only with a view to highlighting the difficulties we are facing in this matter to arrive at a decision. For instance, the Collector himself has given them benefit of OGL. Appendix 6 List 8 Part II under S.No. 5 permits import of brass scrap. If he accepts, for the purpose of Import Policy that these items as brass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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