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2015 (12) TMI 654 - CESTAT KOLKATA

2015 (12) TMI 654 - CESTAT KOLKATA - TMI - Levy of CVD - whether or not goods imported by the Respondent under B/E No. 441168 dt 11/11/08 under RMS procedure, were cable Jointing kits not leviable to CVD as per CBEC Circular No. 583/20/2001-CX dt 20/08/2001 issued from F. No. 151/18/96-Ex-4 - Held that:- First appellate authority has held that the goods imported were described as cable jointing kits which is being contested by the Revenue that description in the B/E was given on the basis of pro .....

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case law M/S XL Telecom Ltd & others decided by Andhra Pradesh High court and the case law of M/s REPL & others dismissal by Supreme Court will be applicable to imported goods. Even if placing all the imported articles in one kit (as 'Cable jointing kits') does not amount to manufacture, whether the ratio laid down by the courts debar charging of CVD on individual articles as such when imported. In the interest of Justice the order passed by the first appellate authority is set aside and the cas .....

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d appeal has been filed by the Revenue against OIA No. KOL /CUS/CXP/ 81/09 dt 25/02/2009 passed by commissioner (A) Kolkata. Under this OIA dt 25/02/2009 first appellate authority has remanded the matter to the Adjudicating authority to examine whether or not CVD is Leviable on the goods described in the B/E on certain parts imported & claimed by importer under CTH/CETH85359090 in the light of CBEC Circular No. 583/20/2001-CX dt 20/08/2001. 2. Sh. M. Singh Add Commissioner (AR) appearing on .....

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er never asked for amendment of classification in the bills of entry. That in the absence of goods and possibility of examination of the goods no determination of correct classification is not feasible. 3. Sh. B.N Pal (Advocate) appearing on behalf of the Respondent argued that there is no bar that an importer can not seek modification of classification by contesting the classification the importer made initially under RMS Clearances. That even if the goods are not physically available appellant .....

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o. 151/18/96-Ex-4. First appellate authority has held that the goods imported were described as cable jointing kits which is being contested by the Revenue that description in the B/E was given on the basis of product code & not as cable jointing kit. It is also the case of the Revenue in the grounds of appeal that classification of the imported goods was claimed by the Respondent under CTH/CETH 85359090 & not as cable Jointing kit under CTH/CETH 8547. 4.1 Commissioner (A) in his remand .....

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s so held that the goods get manufactured, then countervailing duty shall be payable. The lower authority shall, after ascertaining this fact, pass appropriate order. The appeal is allowed by way of remand." 5. It is observed from the copy of B/E No. 441168 dt 11/11/08 that description of imported goods given is not 'Cable Jointing kits' but described as some coded parts. It is not coming out of the case records whether all the items imported under the said bill of entry could be te .....

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