2002 (2) TMI 1274

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....e Respondent. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal by the Commissioner is the eligibility to the benefit of exemption to excise duty (applicable as additional duty of customs contained in Entry 12 to the Table to Notification 7/92 issued on 1-3-1992, when the bill of entry was filed by the respondent, and alternatively the benefit of exempt....

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.... appealed this order. The contention, that was advanced before the Commissioner (Appeals) in addition to the one that had been advanced before the Assistant Commissioner, was that Notification 7/92, as it stood on the date of importation, would cover the goods. Evidence was produced to say that the sulphur, which was imported, was in powder form and the Commissioner (Appeals) did not give any clea....

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....y 12 of the Table to notification, as it stood on the date of importation, would cover the goods. This entry, as we have noted, exempted sulphur powder classifiable under Heading 1825.05 of the Tariff. A reading of the relevant Heading  shows that the sulphur is not covered by any of the sub-headings, therefore, would fall for classification under the residuary sub-heading  90 "Other". T....

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....e evidence that the Commissioner (Appeals) has relied upon consisted to content that the sulphur was in powder form, certificate by Fertiliser Manufacturers Association of India and a test report from CTI, Panama, apparently the supplier all indicated the sulphur to be in powder form. The appeal does not question the correctness. It does not even refer to or cite any other evidence on the basis of....