9911796707
TMI Blog1998 (4) TMI 339X X X X Extracts X X X X X X X X Extracts X X X X ..... essee, in its declaration dated 10th March, 1986 filed under Rule 57G, declared permanent magnets classifiable under Heading 85.05 as an input for use in or in relation to the manufacture of the finished product. Department subsequently noticed that the goods which were received were not magnets but articles intended to become permanent magnets. Notice was therefore issued alleging as an undeclare ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the appeal that what was declared was permanent magnet and what was received was articles intended to become permanent magnet. He says that the tariff and the HSN Explanatory notes indicate that the two products are separate the distinct and that there was no basis to show that the two are considered the same product in the trade. He cites decisions in support. He contends that where the inputs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods would ultimately become magnets cannot advise this distinction. 6. However, there are other aspects to be considered. While there is a clear distinction between permanent magnet and articles which are intended to become permanent magnet, the distinction is a true one by being subjected to process of manufacture the goods do not change the physical form or chemical structure. It has to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce the difference between the two items. Taking all these aspects into account and the instructions of Board itself which have been reiterated that a liberal view should be taken with regard to declaration and deviation from procedure in the early days of Modvat, I am of the view that, in the facts of this case, that the requirements of Rule 57G have been met. On this finding, therefore, I decline ..... X X X X Extracts X X X X X X X X Extracts X X X X
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