1998 (3) TMI 336

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....the Respondent. [Order]. - Two short issues are involved in this matter. (i) whether the appellants' declaration as MS Plates and GP Sheets showing Tariff Heading 7909 will cover the actual inputs obtained by the appellant under Tariff Headings 7208.11 and 7210.19 with description plates and GP sheets. (ii) whether the goods in two invoices correlated with the goods purchased....

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....b-heading otherwise the appellant would have mentioned the specific size of the Plates and GP Sheets. That obviously is not the case in the instant matter. I am, therefore, of the view that differences in Tariff Heading and sub-heading of the inputs actually obtained from that of the heading and sub-heading in the declaration made under Rule 57G is not material. Consequently, I accept the plea of ....

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....ned 15 spools sold to the appellant and the amount of duty involved on the quantity so sold is Rs. 991.96. It is this amount which has been disallowed by the authorities below on the ground that the original invoices shows an amount of duty of Rs. 12,150/- and the quantity as 144 spools whereas the invoices issued by the registered dealer shows the quantity of 15 spools and an amount of duty of Rs....