2013 (5) TMI 297

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.... Per D.N. Panda; Learned Counsel on the ground of classification and valuation of the goods described in the invoice at page 13 of appeal folder submits that the goods imported were re-rollable plates and that shall be classifiable under Tariff Entry No. 7208.9000. When the department made a thorough checking of the goods with technical expert report available at page 20 of appeal folder the....

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....dingly, there were no warranting circumstances for imposition of redemption fine or penalty. 3. Learned D.R. on the other hand, says that description of goods imported was mis-declared, so also the valuation was depressed. When the goods were examined, it was found to be serviceable H.R. plates and those were bound to be classified under tariff entry 7208.4010. The imported goods being classifi....

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....tes, with different shapes fall in the same family. Their sub-classification was prescribed without impairing the main characteristics and nature of the goods. Main heading 7208 categorically deals with plates because of size given in the tariff entry. In various classifications like 7208.2510 legislature dealt plates only and similarly in the sub-heading 7208.2610, 7208.2710, 7208.3610, 7208.3710....

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....icable. We may state that it is unsafe to discard a technical report on the subject on the fiction of debatable/rivalry entry in the tariff. The appellant has not declared thickness or size of the goods in the bill of entry. Bill of Entry only says re-rollable plates. Therefore, there cannot be any divergent view from the technical view relied by Revenue who has occasion to physically inspect the ....