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2016 (11) TMI 756 - CESTAT MUMBAI

2016 (11) TMI 756 - CESTAT MUMBAI - TMI - Valuation - enhancement of value - drill bits of HSS nature - whether the drill bits imported by the appellant have to be considered as drill bits of HSS or otherwise? - Held that: - the drill bits which are analyzed do not conform to any specification of high speed steel and do not have the strength and hardness of high speed steel and the drill bits are of mild nature and made of alloy steel. Despite such a clear test report of the IIT, the adjudicatin .....

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s are of HSS nature and needs to be confiscated for misdeclaration of the description as well as the value, seems to be unsustainable and we hold it so. - Violation of N/N. 1/64-Cus. - Held that: - the Notification 1/64 was not in conformity with the provisions of the Trade Marks Act, 1999; and another notification was subsequently issued in 2007 by the Government under Customs Act. Once the Act is repealed, the provisions of the said Act which has been borrowed by the Customs notification c .....

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nt facts that arise for consideration are the appellant herein had imported drill bits and filed bill of entry dated 10.1.2005 for the clearance of 864 cartons and declared an assessable value of ₹ 7,34,337/-. The goods were examined under first check provision and representative samples were drawn as there was a complaint from M/s. Addison & Co. Ltd. and the said sample was sent for analysis to Deputy Chief Chemist. On receipt of the Deputy Chief Chemist s report, the said samples wer .....

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the value, allowed the redemption of the goods on payment of redemption fine and imposed penalties on the appellant as well as the clearing agent. In appeal before us, the importer is only contesting the findings of the adjudicating authority. 3. Learned counsel would submit that the charge of undervaluation is totally contrary to the factual matrix surrounding the present controversy inasmuch that the confiscation of the goods under Section 111(m) of the Customs Act, 1962, holding that there w .....

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manufacturer s invoice, which has to be accepted by the Revenue unless they adduce evidence to the contrary as has been held by the Tribunal in the case of Sai Impex vs. CC 1992 (62) ELT 616, upheld by the apex court as reported at 1996 (84) ELT A47 (SC), and Finacord Chemicals P. Ltd. vs. CC, Raigad 2003 (157) ELT 537, as upheld by the apex court as reported at 2015 (319) ELT 616 (SC). It is his submission that enhancement of value is also incorrect. Further he would submit that the confiscati .....

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the Trade and Merchandise Act, 1958, which has been repealed after the passing of Trade Marks Act, 1999 and it cannot be held that Notification 1/64 prohibits imports which contravene the provisions of the Trade Marks Act, 1999. It is his submission that though the adjudicating authority has held that the saving clause under Section 159 of the Trade Marks Act, 1999 can be relied upon, this saving clause is for the notifications which are issued under the Trade and Merchandise Act, 1958, which wi .....

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therwise is solely dependent on the percentage of these three metals. 5. On careful consideration of the submissions made by both sides and perusal of the records, we find that the short point that arises for our consideration is whether the drill bits imported by the appellant have to be considered as drill bits of HSS or otherwise. We find from the records that the entire investigation started with the complaint filed by M/s. Addison & Co. Ltd. against imports of such drill bits. The Deput .....

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Rao MET:1:6:2004 March 29, 2005 Mr. B.K. Dixit Appraising Officer (CIU/JNCH) Central Intelligence Unit Office of the Chief Commissioner of Customs, Mumbai-II Jawaharlal Nehru Custom House Nhava Sheva, Dist. Raigad Maharashtra 400 707. Dear Sir, Job No. DRD/MT/BTR-28/04-05 Sub: Testing of representative samples of Drill Bits This has reference to your letter F.No. SG/Misc-9/2005 CIU JNCH dated 31.1.2005 pertaining to Bill of Entry No.780148 dated 10.1.2005 and above job order regarding testing o .....

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5.54 5 5 0.97 0.21 0.49 0.021 0.010 4.19 0.87 0.070 0.12 0.19 0.80 5.17 6 6.5 1.05 0.19 0.49 0.023 0.013 4.00 0.86 0.069 0.09 0.20 0.78 4.60 2. Based on chemical composition the Drill Bits do not conform to any known specification of High speed steel. 3. Drill Bits do not have the strength and hardness of High speed steel. Drill Bits are of mild nature and made of Alloy steel. 4. Please note that this report is for your information only and cannot be quoted to a third party as test certificate f .....

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