2004 (7) TMI 528

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....Mishra, SDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. - Heard both sides. The appellant had filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals), Customs. 2. In this case the appellant made import of Nylon Flock tow and filed two Bills of Entry declaring commercial weight for the purpose of assessment. The value declared by the appellant ....

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....re contents were 23 to 25% at the time of packing of the goods. The appellant also produced the letter from the supplier of the goods to show that the goods in question always contained moisture and the commercial weight is arrived at by calculating the bone dry weight of the tow plus the moisture content. The moisture is necessary to keep the presentation of tow in tact and to avoid entanglement.....

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....2001 and the samples were tested by the chemical examiner on 11-12-2001. In this period the probability of evaporation of moisture is not ruled out. However, we find that the Revenue had not produced any evidence showing the gross weighment of the goods in question at the time of clearance. The Revenue is only calculating the commercial weight on the basis of moisture contents as per the test repo....