TaxTMI 
TaxTMI 
2000 (3) TMI 281
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....me appellant imported 10 bundles of Alloy Steel Bars, Alloy Tool Steel of 9.431 MTs CIF Rs. 3,03,634/- Bill of Entry No. 2860/152/SS Dhavalagiri CHA 11/196 and sought clearance against import licence No. 1069501/C/C1XX/95/B/94, dated 10-4-1995 which was issued in the name of M/s. Galaxy Saw's Pvt. Ltd., Nasik and letter of authority was given in favour of importer i.e., the appellant. It is valid for import of item shown in Appendix 4 of AM Policy 1984-85. On 1st check procedure examination goods were found as declared in bill of entry filed. Goods are alloy tool steel of cross-sectional dimension less than 250,000 sq. mm, covered by entry at serial No. 9(b) of Appendix 3B of AM 1984-85. Subject Import Licence is valid for import of items appearing in Appendix 4 of AM Policy 84-85. Entry at serial No. 4 of Appendix 4C of AM 84-85 Policy covers 'Flat of Alloy Steel' not elsewhere specified, which is ordinary and generic terms. Impugned order goods are covered under both the above entries. As per 242(d) and (e) item with specific description in Appendix 2B and Appendix 3 will prevail over an item with a general description in Appendix 4 of AM 1985 PB. Entry at serial No. 9(b) of Appe....
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.... confiscated the seized goods under Section 111(d) of Customs Act with redemption fine of Rs. 80,000/-. Hence these two appeals. 5. In both the appeals synopsis were filed by the appellant. Shri Ajay Sethi, Advocate for appellant and Shri Deepak Kumar, SDR, were heard. In C/36/88 as per the appellant, on the licence of import for iron and steel appearing under Appendix 4, Part C, orders were placed on 6-9-1985 with Techno met Czechoslovakia for import of Alloy Steel bars and filed Bills of Entry on 28-7-1986 for clearance of the same under Appendix 4(c) item 4(b), and replied query memo that Alloy Steel bars do not fall under Appendix 3B. On 15-8-1986 and due to urgency requested to debit the value and clear the consignment, and as per High Court order of 3-9-1986 in W. P. No. 3344/86, furnished bank guarantee for Rs. 50,000/-. The value of goods imported is Rs. 1,02,469/-. Automatic licence is also valid for import of any item appearing in Appendix 3 to the tune of Rs. 2 lakhs, the goods imported were authorized. As appellant had sufficient funds of Rs. 3,233,600/- in the licence as per Annexure 'D' letter, dated 13-8-1986 to Assistant Collector of Customs, Group 'F' Bombay Cus....
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....in Appendix 3B. Appendix 4C will prevail over a generic description in any of these Appendices. Specific description (of alloy steel flats of all grades of alloy steel which includes tool/die steel as well) will therefore prevail over the generic description of rectangular/square shape of cross-section of 2,50,000 sq. mm below of forged/rolled tool and die steel appearing against serial No. 9(1) Appendix 3B. 7. The learned Counsel for appellant has argued that these cases are fully covered by precedent order in C/39/94, dated 27-7-1998 and 1990 (49) E.L.T. 203, paras 16 to 20. Bill of entry shows description as alloy steel bars and gives width and thickness. Written submission shows it is not tool and dies. Licence is for alloy steel bars with thickness and width as shown in bill of entry. Only Appendix 4C applies, not 3B, as per the above case laws. Established practice is suddenly changed. The learned JDR contends that on examination of goods it is found to be as per para 2 of impugned order, which was not challenged by appellant before Commissioner. Para 2 of bench order supports department. Flat or roll is agitated there. Flats differ from bars. Definition in Chapter 72 as p....
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.... steel and do not fall within any four excluded category in that entry (vide para). There is a definite funding that "it has not been shown that the goods are covered by entry in Appendix 3B". The contention of JDR that it supports the department is not proper and correct. On the other hand, it fully applies to appellant's claim on all force, and is fully covered. The precedent bench order squarely applies to the case. The contention of the appellant is upheld. Impugned order cannot be maintained. Appeal is required to be allowed. 9. In C/388/95 the imported goods are claimed by appellant as alloy steel bars. In the impugned order it is shown as alloy steel bar Tool Steel. Under first check procedure it was found to be alloy Tool Steel of cross-sectioned dimension less than 250,000 sq.mm. Department's case is it is covered by entry at serial No. 9(b) of Appendix 3D of AM 84-85. Import Licence was valid for import items appearing in Appendix 4 of AM 84-85 Policy. Entry at serial No. 4 of Appendix 4C of AM 85PB covers Flat of alloy steel not elsewhere specified which is residuary and generic term. Impugned goods are covered by both the above heading. Entry 9(B) of Appendix 3B....