TMI Blog2017 (8) TMI 1394X X X X Extracts X X X X X X X X Extracts X X X X ..... lls of entry as well as description of the gods in the import invoices, we note that a change in the categorization of the imported goods cannot be made in absence of the material facts to the effect that the declarations made in the bills of entry or the description in the import invoices are incorrect or deliberately misdeclared. The declarations as per the documents and the goods in physical fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. ORDER These four appeals by Revenue are on the common issue and hence are taken up together for disposal. 2. Ld. AR elaborated the grounds of appeal, contesting the findings of the Original Authority. The dispute is with reference to application of concessional rate of duty in terms of Notification No. 62/2004-Cus., dated 12-5-2004 on the items imported by the various respondents. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the proceedings initiated by the show cause notices. 3. Ld. AR contested the findings in these orders and submitted that the imported items are nothing but gold jewellery in terms of explanation to the said notification. The said notification along with the classification note is applicable for gold and silver articles under Chapter 71 of the Tariff. He submitted that Original Authority shou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is based on mere presumption that the goods imported were not mountings. The impugned order recorded that the how to interpret the terms Mounting and Jewellery have been clarified by the Board as mentioned above. In the face of the declarations made in the bills of entry as well as description of the gods in the import invoices, we note that a change in the categorization of the imported good ..... X X X X Extracts X X X X X X X X Extracts X X X X
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