1995 (1) TMI 221

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....llowed to be redeemed on payment of redemption fine of Rs. 75,000 for the reason that the appellants had not established that the goods they had imported answered to the description Polymer lead which were allowed for import under the said Sl. No. of the Policy above. The goods were also ordered to be tested by the Central Revenue Laboratory and according to its report the sample was in the form of grey thin rods and it was pencil lead mainly composed of artificial graphite and small amount of inorganic additive. It has also been further mentioned that it was not possible to confirm that the graphite used in the pencil lead under reference was obtained from polymeric materials. Before the learned lower authority the appellants had produced ....

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....learly show that lead pencils using the polymerisation process are being produced and, therefore, in the absence of any market enquiry by the authorities or opinion of any expert in the field, the learned lower authority has arrived at his conclusion on presumptions and assumptions and on the wrong interpretation of the law that it was for the appellants to prove that the material was not ordinary carbon pencil lead. He pleaded that the appellants only described the goods as per the invoice and they have ordered only for polymer leads for use in mechanical pencils. 3. After the matter was listed for more than once to enable both the sides to get some further technical literature or opinion of expert, the learned DR stated that the e....

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....t Sl. No. 279(A) of Appendix 3, Part A of the ITC Policy AM 1990-93 which allows `lead polymer' for importation. The description of the goods in the invoice and Bill of Entry as declared is given as "lead polymer". The Departmental authorities had the goods tested and the report of the Dy. Chief Chemist does not appear to be categorical and it does not rule out that the goods cannot be considered as "lead polymer". The detailed note appended to this report refers to the Staedtler catalogue and takes note of the fact that the product by the name polymer bounded pencil leads is produced in which the polymer content predominates over the graphite content. It has also been set out in this note similar method of formation of polymeric carbon is ....