2005 (6) TMI 358

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....for the Respondent. [Order per : P.G. Chacko, Member (J) (Oral)]. - The appellants had imported a consignment of Methyl Ethyl Ketone (MEK, for short) which was declared to be of inferior quality. The value declared was US$ 510/MT CIF. These declarations in the relevant Bill of Entry were not accepted. The department particularly doubted the veracity of the importer's description of the goods....

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....ntends that the product is inferior quality they may be asked to produce authentic certificate of analytical constants, purity and other documentary evidences for such claim." The authorities managed to obtain a telex message which was purportedly sent by the manufacturer of the subject goods, (a French Company) to their agent in India. This message suggested price of the goods as US $ 1275/MT ....

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.... Rs. 2,500/- on the importer. The present appeal is against this decision of the Commissioner. 2. After examining the records and hearing both sides, we note that the two sides have relied upon one or the other observation recorded in the Tribunal's second remand order. If this conflict is taken ahead, we will have no option but to make a third order of remand. But we are not inclined to e....

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....is Methyl Ethyl Ketone. The Dy. CC's opinion says that it is Methyl Ethyl Ketone of technical grade and further that there is no minimum purity prescribed for technical grade Methyl Ethyl Ketone in the technical literature examined by him. By no stretch of imagination can this opinion be taken to mean that the subject goods was not of inferior quality. The department has failed to discharge their ....