TMI Blog2015 (11) TMI 1392X X X X Extracts X X X X X X X X Extracts X X X X ..... t based on any authority. On the other hand, the appellant produced clarification of the supplier and the Ministry of Steel, Government of India, which can not be brushed aside in such a casual manner. In our considered view, the Revenue can not dispute the clarification of the supplier and the Ministry of Steel, Govt. of India, unless there is any contrary material is available and therefore, such clarifications are required to be accepted. Hence the demand of duty alongwith interest and penalty cannot be sustained. - Decided in favour of assessee. - Appeal No. C/67/2007 - Final Order No. A/10813/2015-WZB/AHD - Dated:- 16-6-2015 - P K Das, Member (J) And P M Saleem, Member (T) For the Appellant : Shri Nikhil Rungta, Adv For th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 10 cooling bells, covered by the special import license, under the caption of 12 cooling water+greasing ventilator extra cool , as clarified by the supplier vide letter dated 07.03.2005 and the clarification for import of plant and machinery under Project Import, Regulations, 1986, by letter dated 29.09.2005 of the Ministry of Steel, Government of India. 4. The learned Authorised Representative on behalf of the Revenue reiterates the findings of the Commissioner (Appeals). He submits that there is no dispute that the items in question are not mentioned in the list of Project Import License. They have also not produced clarification from the licensing authorities i.e. DGFT. It is also submitted that the adjudicating authority had give ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;cooling Bells' for HNX Batch Annealing Facility. However, in the Import Licence, these have been reflected as 'Cooling Water+ Greasing Ventilateaur Extra Cool' instead of 'Cooling Bells'. Even though they have been reflected with a different nomenclature in the Import Licence, physically, functionally and technically there is no difference between them except for their use in different kinds of Annealing Processes. Therefore, there is no excess import of 10 'Cooling Bells' by them. 6. On perusal of the adjudication order, we find that the adjudicating authority had observed that there is distinct use of these items, which is not based on any authority. On the other hand, the appellant produced clarification ..... X X X X Extracts X X X X X X X X Extracts X X X X
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