Custom, Excise & Service Tax Tribunal
Super Steel Industries vs Cc, Delhi-I on 20 November, 2013
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066.
DIVISION BENCH
Court No.2
Appeal No.C/437,501 /2007-Cus and
Appeal No.C/112/2008-Cus
(Arising out of Order-in-Appeal No.10-13(GRM)Cus/JPR-I /2007 dated 30.04.2007 passed by the Commissioner of Customs (Appeals), Jaipur)
Date of hearing/Decision: 20.11.2013
Super Steel Industries Appellant
Bramco India Pvt.Ltd.
Sharma Steel Rolling Mills
Vs.
CC, Delhi-I Respondent
Present for the Appellant: Shri Bipin Garg, Advocate Present for the Respondent: Shri R.K.Mishra, DR Coram: Honble Mr.D.N.Panda, Judicial Member Honble Mr.Manmohan Singh, Technical Member FINAL ORDER No.58425-58427/2013 PER: D.N.PANDA Prima facie, we are unable to find customs examination report as well as finding in the order of the authority below to demonstrate whether goods have their own characteristic and identity as well as saleability thereof as known to market. Dutiability of such goods shall depend on such facts. In absence of clear finding it is difficult to reach to the conclusion as to whether Revenues contention for denial of grant of notification benefit is permissible.
2. Appellant agrees at this stage to provide all the details to Commissioner (Appeals) to examine these aspects since he has co-terminus and coextensive powers as adjudicating authority to relook into the matter calling for examination of bill of entry as well as customs examination note, if any, on the Bill of Entry. After getting clear picture about the goods imported, he shall be able to assess characteristic of the goods in terms of chapter 72 and HSN to reach to a conclusion about classification. He should not omit to examine invoices, packing slips to know identity of the goods.
3. In the result appeals No.437,501/2007 and 112/2008 are remitted to ld. Commissioner (Appeals) to carry out aforesaid direction.
(pronounced in the open court) (D.N.PANDA) JUDICIAL MEMBER (MANMOHAN SINGH) TECHNICAL MEMBER mk 5 5