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Coromandel Fertilizers Ltd. Vs. Collector of Customs - Court Judgment

LegalCrystal Citation
CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On
Reported in(1983)LC798DTri(Delhi)
AppellantCoromandel Fertilizers Ltd.
RespondentCollector of Customs
Excerpt:
.....for their claim for re-assessment of the subject goods at lower rate of customs duty as stainless steel plates under notification no. 44/71-cus. they stated that the goods were classifiable as plates and not as sheets as per the then central board of revenue's ruling contained on page 401 of the ict guide, thirteenth edition. on careful consideration of the matter, we find that the import invoice described the goods as stainless steel sheets. the appellants declared the goods also as stainless steel sheets in the relevant bill of entry. according to the isi specifications, the goods were sheets and not plates as their thickness was below 5 mm. the c.b.r. ruling referred to by the appellants had no statutory force. in the absence of a definition in the act or the tariff or the.....
Judgment:
1. During the hearing before us today, the appellants withdrew their claim for refund on account of shortages discovered in the consignment imported by them. they pressed for their claim for re-assessment of the subject goods at lower rate of customs duty as Stainless Steel Plates under Notification No. 44/71-Cus. They stated that the goods were classifiable as plates and not as sheets as per the then Central Board of Revenue's ruling contained on page 401 of the ICT Guide, Thirteenth Edition. On careful consideration of the matter, we find that the import invoice described the goods as Stainless Steel Sheets. The appellants declared the goods also as Stainless Steel Sheets in the relevant Bill of Entry. According to the ISI specifications, the goods were sheets and not plates as their thickness was below 5 mm. The C.B.R. ruling referred to by the appellants had no statutory force. In the absence of a definition in the Act or the Tariff or the notification itself, the definitions and specifications as laid down by the ISI ought to be relied upon as representing the general understanding of the trade and the industry. Since the goods were not plates as per the foreign supplier's invoice and as per the appellants' own declaration in the import documents and since they were not plates according to the ISI specifications either, they cannot be classified as plates for the purpose of the benefit of Notification No. 44/71-Cus.

Accordingly, we reject this appeal.


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