Custom, Excise & Service Tax Tribunal
Century Nf Castings vs Cc, Noida on 7 May, 2014
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066.
DIVISION BENCH
Court No.2
Appeal No.C/322/2009
(Arising out of OIO No.07/Commissioner/Noida/2009 dt.26.2.09 passed by CC, Noida)
Century NF Castings Appellant
Vs.
CC, Noida Respondent
Present for the Appellant: Shri Rachit Jain, Advocate Present for the Respondent: Shri Rakesh Puri,DR Date of hearing/Decision: 07.05.2014 Coram: Honble Mr.D.N.Panda, Judicial Member Honble Mr.Manmohan Singh, Technical Member FINAL ORDER NO.52072/2014 PER: D.N.PANDA Only dispute in this case is whether goods imported shall be treated as aluminium sheets under heading 7606 92 90 as held by Revenue or shall be treated as scrap under heading 7602 00 10 as claimed by appellant in view of nature and character of the goods that was imported.
2. Appellant says that the goods imported were clean aluminium lithographic sheets covered by ISRI code word Tablet. But Revenue says that the goods varied in size, rectangular and breadth as per chartered engineers certificate. Therefore those goods shall be aluminium only to be covered under heading 7606 92 90.
3. There is nothing on record to show that the goods imported were aluminium sheets but not clean aluminium lithographic sheets covered by ISRI code word Tablet when the goods imported were of the nature and description falling under heading 7602 00 10. Revenue failed to discharge its burden of proof to rule out claim of appellant for no evidence on record to prove that goods imported were aluminium sheets of thickness exceeding 0.2 mm rectangular (including square) to be covered under heading 7606 92 90. In the absence of discharge of burden of proof by Revenue, it cannot be said mechanically that the goods fall under heading 7606 92 90.
4. Accordingly appeal is allowed with consequential relief, if any, shall be admissible in accordance with law.
(Dictated & pronounced in the open court)
(MANMOHAN SINGH) (D.N.PANDA)
TECHNICAL MEMEBR JUDICIAL MEMBER
mk
5
5
Appeal No.C/322/09