2009 (8) TMI 990

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... The goods were transported in open trucks to the factory and actual weighment was done at factory gate and total receipt in the factory is 4917 MT. The impugned goods are exempted from payment of anti-dumping duty if the same are used in the manufacture of iron. The case of the Revenue is that goods which were not received in the factory are not used for intended purpose therefore are liable for anti-dumping duty. 3. The contention of appellant is that there was moisture content in the Coke and agreement also indicates presence of moisture and there is a penal clause in case the moisture exceeds the prescribed limit. The contention is that as the goods are transported in open trucks therefore the short is due to moisture loss and handli....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e it is seen that met coke is hygroscopic in nature and shortages do occur due to this along with handling and transportation. The lower authority has stated that in page 7 of the order that assessee have not submitted any technical authority to explain the loss of moisture, which the above submissions and discussions cover. It is also seen that the sales invoice and agreements also indicate the presence of moisture and penal clauses in case it exceeds the limits. Further, the port survey of such bulk cargo is not an actual weighment but the receipts at factory are on actual physical weighment. However, at the same time it has to be said that there is no conclusive document to prove the loss to the extent of nearly 5% and the loss to the ex....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....0th February, 2002 - Commissioner of Customs v. M/s. National Organic Chemical Indus. Ltd. [C.A. No. 6764/99]. The Tribunal, however, relied upon its earlier decision in the case of Commissioner of Central Excise, Meerut v. M/s. BPL Display Devices Ltd. reported in 2002 (147) E.L.T. 912 to hold against the appellant. This Court following the affirmation of the Tribunal's reasoning in National Organic Chemicals Indus. Ltd. (supra) on 20-2-2002, allowed the appellant's appeal. This appeal must therefore be necessarily allowed. We are of the view that no material distinction can be drawn between the loss on account of leakage and loss on account of damage. The words 'for use' used in similar exemption Notifications have also been construed by ....