2009 (5) TMI 673

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....,53,370/- (Rupees Five crores forty six lakhs fifty three thousand three hundred and seventy only) under CTH 76109030. I order for recovery of the differential duty amounting Rs. 17,04,954/- (Rupees Seventeen lakhs four thousand nine hundred and fifty four only) under Section 23 of the Customs Act, 1962 for the goods imported vide the above mentioned three Bs/E along with interest on the differential duty under Section 28AB ibid. I order for confiscation of the goods imported vide B/E No. 799813/18-10-2004, 797341/8-10-2007 and 807496/23-11-2007 total valued Rs. 5,46,53,370/- ((Rupees Five crores forty six lakhs fifty three thousand three hundred and seventy only) under Section 111(m) of the Customs Act, 1962. I impose a redemption fine a....

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....ent etc. are poured, while making walls, ceilings, floors, etc. of a building. Once the cement, concrete, etc. has set, the moulds are removed and do not form part of the structure of the building under construction. These are removable and reusable. (iv)   In the present case, the goods are to be classified by applying Rule 1 of the Rules of Interpretation of the Tariff Since the heading under Chapter 76 does not cover the same, therefore the question of going to Rule 3(b) of the Rules for Interpretation does not arise at all. (v)     Rule 3(b) of the Rules for Interpretation of the Tariff, requires that goods shall be classified as if they consisted of the material or component, which gives the goods their ....

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....s 848060 F to the HSN clarify that Moulds for mineral materials include Moulds for moulding concrete, cement or asbestos - cement goods and for making pre-fabricated construction elements of reinforced or pre-stressed concrete. The sample of the goods, which was produced for our inspection alongwith the catalogue, shows that it is predominantly made of polypropylene with a thin layer of aluminium, which is apparent to the eye and/or with the help of diagrams as found in the manual/catalogue of the manufacturer. 7. The Commissioner, vide the impugned Order has held as under : "In the above mentioned product the aluminium which is one of the constituents of the panels imported is used for giving rigidness and strength to the composite ....

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....ed internationally and are classified under Heading 84806000 and that similar consignments of the said goods have also been cleared by the Customs Authorities into India under CTH 84306000. This remains unrebutted by the Commissioner although it was brought to his notice by the applicants. 9. After examining the sample and its composition, perusing the catalogue and the competing Chapter Headings as well as the explanatory notes 848060F to the HSN and keeping in view the functional use of the goods, it appears that the goods are rightly classifiable under Chapter Heading 84806000 as claimed by the applicants. 10. There is no misdeclaration by the applicants as to either the description of the goods or the value thereof and, ther....