9911796707
TMI Blog2018 (2) TMI 417X X X X Extracts X X X X X X X X Extracts X X X X ..... otification No.6/2012 Sl.No.234. Acting on information that the importers have misdeclared the goods samples of the consignment were sent to Chemical Testing and Analytical Laboratory, Department of Industries and Commerce, Govt of Tamil Nadu for testing and informing the department as to : 1. Whether the samples conforms to ASTM C36 and BS 1230 standards as indicated / claimed by the manufacturer. 2. Whether ASTM C36 and BS 1230are standards for Glass Reinforced Gypsum Board (GRG Board) or for Paper bonded / Reinforced Gypsum Boards. 3. Whether the samples enclosed can be called GRG boards or paper bonded / Reinforced Gypsum Boards. 4. Whether the samples under reference also conforms to IS 2095 (Part 3) 1996 standards for GRG Boar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority. Hence this appeal. 2. On 07.12.2017, when the matter came up for hearing, on behalf of appellant, Ld. Advocate Shri Hari Radhakrishnan made the various submissions which can be summarized as follows : i) Concerned officer of the CTA Laboratory, Department of Industries and Commerce, Govt. of Tamil Nadu who tested the sample was requested by appellant to be produced for cross examination and accordingly the Deputy Director of the lab offered himself for cross-examination. He said that he did not conduct any test to find out the presence of glass fibres in the sample forwarded by the customs. When he was asked as to how in the absence of such a test he could conclusively say that the item was not glass fibre reinforced gypsum boar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds 2095 Part-3-1996 specification. In the absence of such stipulation in the notification, the authorities should have gone by the trade recognition for the product. The product in question is certainly accepted by the trade and the consumers as glass fibre reinforced gypsum board. The trade recognition has to be the basis for classification of the product. The Appellants rely on the following judgments in support of their contention : a) Dunlop India Ltd. Vs Union of India 1983 (13) ELT 1566 SC b) Novopan India Ltd. Vs CCE & C, 1994 (73) ELT 769 SC c) Union of India Vs Garware Nylon Ltd. 1996 (87) ELT 12 SC v) Ld. Advocate also submitted that in respect of imports of the very same items on subsequent occasions, Chemical Examiner of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rectness of the goods as declared in a number of imports made prior and subsequent to the one under dispute. We also find merit in the contention of the appellant that Exemption Notification No.6/2006-CE only exempts goods imported Glass Fibre Reinforced Gypsum Board (GRG) at Sl.No.234 (iv) without any condition thereto. Thus the insistence on IS standards by the customs authorities is not a requirement in the said notification. The Tribunal in the case of Rama Newsprint & Papers Ltd. Vs CCE & CC Surat - 1999 (108) ELT 312 (Tribunal) upheld the non-requirement of conformation to IS Standards when the notification does not require so. In the face of such facts, we are unable to appreciate how the Commissioner (Appeals) has taken a view that ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
