9911796707
TMI Blog2011 (8) TMI 940X X X X Extracts X X X X X X X X Extracts X X X X ..... exported 9102.800 kgs of Stainless Steel Wires of specification AWS ER 312 valued at Rs 18,57,443/- vide Shipping Bill dated 1.1.2002 under advance licence No. 0810014953 dated 7.12.2001 and DEEC Book No. A-047972 dated 07.12.2001. The Deputy Commissioner of Customs rejected the logging of the Shipping Bill under DEEC Scheme on the ground that on testing the sample of the export product by the Deputy Chief Chemist, it was found that the chromium content was only 26% and therefore, the export product did not comply with the grade of AWS ER 312. The respondent preferred an appeal before the Commissioner (Appeals), Mumbai, who vide order dated 29.11.2005 recorded a finding that the lower authority had rejected logging of the Shipping Bill with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t under DEEC Scheme. He also confiscated the goods valued at Rs 18,57,443/- under Section 113 of the Customs Act and imposed a redemption fine of Rs 8,25,793/- in lieu of confiscation under Section 125 of the Customs Act, 1962. He further imposed a penalty of Rs 1 lakh under Section 114 of the Act. The respondent preferred an appeal before the Commissioner (Appeals), who, vide the impugned order, set aside the order passed by the lower adjudicating authority on the ground that the Deputy Chief Chemist's test report was only confined to Chromium (26%) and Nickel (8.7%) and the same is silent about other constituents such as Manganese, Silicon, Carbon, Molybdenum. Hence the test report is incomplete. The learned appellate authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntioning specification for S.S. wire grade AWS 312 available at this office. However the chromium content 26% obtained for the sample under reference in our test report does not comply with that given in the above mentioned specification. The test report is complete and self-explanatory. The photocopy method of analysis to determine the percentage of Chromium is enclosed herewith as desired. It can, however be added here that though all the contents mentioned in the certificate of the analysis could not be determined in this laboratory for want of facilities, but since the sample did not meet the requirement in respect of percentage of chromium content, the department has correctly rejected the claim of the exporter." The respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n case their previous exports have been allowed under the DEEC Scheme as conforming to the grade ER 312 and therefore, in the present case also they should be given the same treatment. Therefore, the finding of the lower appellate authority is factually correct and therefore, the department's appeal is not legally sustainable. 6. We have carefully considered the rival submissions. It is seen from the records that the raw material, which is stainless steel wire rods, conforms to the grade ER 312 and the same has been accepted by the Customs at the time of import. The respondent had maintained detailed account about the receipt, issue and manufacture and clearance of the final product namely stainless steel wires of grade ER 312 the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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