TMI Blog2024 (2) TMI 1318X X X X Extracts X X X X X X X X Extracts X X X X ..... e declared in their documents the fact that the goods were imported in the shape of coils. It has been recorded in the Order-In-Original as well reproduced in Counsel's arguments. The only reason for change of classification is the chapter note (d) and (f) of Chapter 74 of Custom Tariff. Thus, it is clear that there was no suppression of any kind and in these circumstances, the invocation o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that the goods have been imported in form of Coils and as per the Chapter note (d) and (f) of Chapter 74 of Customs Tariff, the distinction between wire and rod is the form in which the goods are imported. He pointed out that they have been declaring the fact that the goods are in coil form in all their documents. He pointed out that in commercial parlance, the products imported by them are know ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . We have considered the rival submissions. We find that the appellants are conceding the case on issue of classification. They have already discharged duty and as well as penalty. They are seeking relief in respect of the penalty only. From the facts of the case it is apparent that the appellants have declared in their documents the fact that the goods were imported in the shape of coils. It has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le length. The thickness of such products which have a rectangular (including modified rectangular ) cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e corners rounded along their whole length. The thickness of such products which have a rectangular (including modified rectangular ) cross-section exceeds one-tenth of the width. It clearly lays down that item imported as Bar and Rods should not be in shape of coils. The appellants has not suppressed any facts. In matters of classification where facts have been correctly disclosed extend p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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