TMI Blog2017 (8) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... annot be a reason to hold that the goods are of second quality for the reason that such rust can occur if the goods are exposed to moisture - the denial of benefit of Notification is unjustified - appeal allowed - decided in favor of appellant. - C/233 & 234/2007 - 41293-41294/2017 - Dated:- 26-7-2017 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri S. Murugappan, Advocate for the Appellant Shri B. Balamurugan, AC (AR) for the Respondent ORDER Per: Bench The issue involved in both the appeals being the same, they are heard together and are disposed by this common order. 2. The appellants have imported goods declared as non-alloy steel wire rods (prime) and cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Corporation dated 16.12.2002 in which the manufacturer has stated that the goods were manufactured within six months prior to the actual date of shipment. The goods have been said to be 'not prime' merely because there was some rusting seen on the goods and also because the goods were not of standard size. He submitted that rusting could occur due to exposure of the iron rods and that goods of different sizes does not make it secondary item. That 'prime' material can also be manufactured with non-standard dimensional materials. The department has not furnished any evidence to conclude that the non-standard dimension materials are of seconds. It is also submitted by him that apart from the inspection by NML, the appellants ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are seconds/defective, the Tribunal held that the goods are not seconds / defective and allowed the benefit of the Notification. 4. Against this, the learned AR Shri B. Balamurugan reiterated the findings in the impugned order. He submitted that the goods were found rusty in nature and also were not of standard dimension. If the goods are of prime quality, they ought to have been of standard dimension. That these are mere rejects of the foreign manufacturer/supplier and therefore fall within the quality of 'seconds'. The benefit of Notification is eligible only if the goods belong to the category of 'prime'. Since the appellants have not produced the purchase order it is not possible to find out whether the goods are of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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