2001 (5) TMI 600

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt. Shri Ashok Kumar, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  These are 4 applications for waiver of predeposit of differential amount of duty which will be due on account of enhancement of assessable value of the goods imported by M/s. Rishabh Handicrafts (India) and for waiver of predeposit of the following amounts of penalties imposed by the Commissione....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....equently the Commissioner has held under the impugned Order that the copper scrap in question was of "Birch Grade" and not of "Dream Grade." He further submitted that as per ISRI Birch grade shall consist of miscellaneous, unalloyed copper wire having a nominal 96% copper content (min. 94%) as determined by Electrolytic Assay; that whereas Dream grade shall consist of miscellaneous, unalloyed copp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....fic grade of minimum 94%; that the test ought to have been conducted on the samples taken as a whole to find the copper recoverability and not on specific clean sample as clean sample would always give a better result and not the actual result. He finally submitted that in such cases no penalty is liable to be imposed. 3. Countering the arguments, Shri Ashok Kumar, learned D.R., submitted ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nge prescribed for ISRI Birch. 4. We have considered the submissions of both the sides. The issue regarding gradation of imported material is highly technical and contentious. The applicants have not made out a strong prima facie case for waiver of entire amount of differential duty which is said to be payable is Rs. 5,75,206/-. We, therefore, direct them to pay Rs. 2 lakhs towards differe....