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Commissioner of Customs (Prev.) , Jamnagar Versus M/s. Hindustan Copper Limited

2015 (5) TMI 959 - CESTAT AHMEDABAD

Valuation - additions - Difference in moisture content of the consignments of M.T. Copper concentrate imported by the assessee, at the time of loading the consignment at the port of shipment and at the time of importation - Held that:- Revenue has tried to make a distinction on facts which we are not inclined to appreciate. It does not make any difference whether the present case is one of the High Sea Sales which was not the fact before the Apex Court. Hon'ble Apext Court has held that once fre .....

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of the imported goods as no contrary evidence of extra repatriation to seller is available on record - there could be a difference in the moisture content of the copper concentrate of the port of loading and port of discharge, depending upon the climatic conditions and the method of sampling. However, to our mind, such a variation will not have any bearing on the valuation for an agreed price which has been paid. The ratio of the case law laid in the case of CC (Prev.), Jamnagar vs. Gujarat Ambu .....

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mnagar. The issue involved is the difference in moisture content of the consignments of M.T. Copper concentrate imported by the assessee, at the time of loading the consignment at the port of shipment and at the time of importation. 2. Shri S.K. Shukla (AR) appearing on behalf of the Revenue argued that present Respondent never questioned the method of drawing samples and can not raise this issue during appeal proceedings. That sample was drawn properly and sealed and it will not make any differ .....

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e and stevedoring charges has been held to be not includible as per Ispat Industries vs. CC, Mumbai (supra) case and it does not make any difference if the goods are purchased on high sea sales or otherwise. So far as payment of differential duty on the moisture content in imported goods is concerned, it was argued by the learned advocate that whatever may be the moisture content, the invoice value on which duty is paid will not change. It was also his case that Revenue has not produced any evid .....

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and Stevedoring charges are required to be included in the assessable value. (ii) whether any short payment has been made by the importer in view of the moisture content of copper concentrate. 4.1 So far as point mentioned at Para 4 (i) is concerned, first appellate authority has relied upon the Apex Court s judgment in the case of Ispat Industries Limited vs. CC, Mumbai (supra). Revenue has tried to make a distinction on facts which we are not inclined to appreciate. It does not make any diffe .....

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