2008 (6) TMI 424

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....regory, JCDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - In the impugned order, the learned Commissioner of Customs worked out differential duty of Rs. 6,70,335/- by denying the benefit of Customs Notification No. 21/2002 (S. No. 207) in respect of goods imported by the appellants and declared as 'stainless steel plates and plate cuttings' in a bill of entry dated 7-4-2008.....

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....sed a penalty of Rs. 5 lakhs on the party under Section 112(a) of the Act. One of the present applications is for waiver of pre-deposit and stay of recovery. The other application is for out-of-turn disposal of the appeal. 2. After examining the records and hearing both sides, we find that the items imported by the appellants were stainless steel plates and plate cuttings, which, it is cla....

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..... Nowhere under Heading 7310 is there any sub-heading assigned to 'parts' of any of these articles of iron/steel. We have also seen pictures of the finished drums as well as pictures of the plates and plate cuttings imported by the appellants. It appears that these drums can be fabricated out of plates and plate cuttings through processes such as cutting, welding etc. Prima facie, by no stretch of....

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....differential duty and the imposition of penalty. 3. The JCDR submits that he is not immediately possessed of the requisite records and, therefore, not in a position to address the classification dispute. It is submitted that the file was supplied by the Registry of this Bench only yesterday evening. But the records before us indicate that the appeal papers were supplied to the office of JC....