TaxTMI 
TaxTMI 
2002 (10) TMI 442
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....he Appellant. S/Shri Gupta, Jt. CDR with B.B. Sarkar, DR, for the Respondent. [Order per : J.H. Joglekar , Member (T)]. - These two applications relate to two appeals both arising out of the same order passed by the Commissioner of Customs (Adjudication) Mumbai. These are therefore disposed of vide this single order. 2. The duties and the penalties of which waiver have been sought....
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....ent declared to be originating from China, the importers had under declared the weight the effect of which would be to reduce the quantum of anti dumping duty. 3. The goods so imported were assessed to duty were cleared and stored in the premises of M/s. Arihant Electronics. The Proprietor of the importing unit and the storage units were husband and wife. 4. On the basis of the inv....
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....g of the chemical examiner as reproduced in the body of the impugned order shows that the contested goods had not been magnetized and were not "magnets as such". 8. Counsel for the applicants does not contest the findings as regards under declaration of weight or as regards country of origin. It is his plea that where the tariff item includes both magnets and articles capable of being magn....
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....in the Commissioner's order. He submits that the later notification is clarificatory in nature and cleared the ambiguity that may have existed in the earlier notification. 10. We have considered the submission and have seen the documents including the considerable technical documentation produced by Shri Gupta. It is well established that a notification has to be interpreted clearly on the....