9911796707
TMI Blog2018 (12) TMI 667X X X X Extracts X X X X X X X X Extracts X X X X ..... y, direct the importer to pay duty difference of Rs. 29,57,703/- (Twenty Nine Lakh Fifty Seven Thousand Seven Hundred And Three Only) at the rate of 30% BCD as claimed by the importer with the applicable rate of interest under Section 28AB of Custom Act 1962.' 2.1 Appellants had imported goods as detailed in table below claiming classification under CTH 29157020. They accordingly paid Custom Duty @ 12.5 and CVD @ 16% and other custom duties as applicable. S No B/E No Date Description Assessable Value Duty Paid 1 686780 26.06.06 Kortaacid 1655 851115 312668 2 688425 01.07.06 Kortaacid 1655 857563 315037 3 691964 18.07.06 Kortaacid 1655 857563 315037 4 697592 08.08.06 Kortaacid 1655 869537 319436 5 699125 14 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pra. On appeal Commissioner (Appeal) upheld the order of Assistant Commissioner. Hence this appeal before us. 3.0 In their appeal, appellants submitted that a) Goods imported by them merit classification under CTH 38231190 and not under CTH 38231119 as held by the authorities below. b) By classifying the goods under CTH 38231190 benefit of exemption under Notification No 21/2002-Cus dated 1st March 2002 (S No 139), should be admissible to them. Accordingly imported good should be subjected to Basic Custom Duty (BCD) @15% ad-valorem. c) Alternatively even if the good are held classifiable under 38231119, then also exemption under Notification No 21/2002-Cus dated 1st March 2002 (S No 491), should be admissible to them and imported good b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fit of exemption under Sl No 491 of Notification No 21/2002-Cus dated 1st March 2002 available to imported goods classifiable under CTH 38231119. Commissioner (Appeal) has not given any finding in respect of this claim. Appellants have claimed the said exemption before us. In absence of any findings from the authorities below in respect of this claim made by the appellants we are not in position to render independent finding on this plea. Accordingly matter needs to be remanded back to adjudicating authority for consideration of the claim of exemption under Sl No 491 of Notification No 21/2002-Cus dated 1st March 2002 available to imported goods classifiable under CTH 38231119. 7.0 The appeal is disposed of in above terms and matter remand ..... X X X X Extracts X X X X X X X X Extracts X X X X
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