9911796707
TMI Blog2013 (8) TMI 396X X X X Extracts X X X X X X X X Extracts X X X X ..... is appeal against Order-in-Appeal No.C.Cus.310/04, dated 03.04.2004 passed by the Commissioner of Customs (Appeals), Chennai. 2. The respondent imported and cleared a consignment of 'Polyether Polypol' under brand name of 'Voranol-3010' vide bill of entry no.229023, dated 23.07.1999. The Deputy Commissioner by order No.183/2000-Gr.2 had decided that 'Voranol-3010' is leviable to safeguard duty on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 's specification is available in the internet also. He also submitted that the respondent would be able to collect the manufacturer's specification on their own way. During the time of hearing, the learned AR also placed some literature in support of his contention. 4. After hearing both sides and on perusal of the records, it is seen from the de novo adjudication order that the respondent produc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble to safeguard duty. The department has so far neither defined nor forwarded any incontrovertible evidence as to how the subject 'Voranol-3010' could be covered within the ambit of flexible slabstock Polyol. Regarding molecular weight of the goods imported, though the chemical examiner of the Customs Laboratory is reported to have confirmed the imported goods as 'Polyether Polyol', yet he has op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation order, the lower authority proceeded on the basis of evidence of the manufacturer's specification provided by the Department and decided the issues without supplying to them. It is seen from the record that the matter was remanded on an earlier occasion also. At this stage, the submission of learned AR is not maintainable. We are in agreement with the findings of Commissioner (Appeals), whi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
