2013 (8) TMI 396

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....cate Per P.K. Das Revenue filed this appeal against Order-in-Appeal No.C.Cus.310/04, dated 03.04.2004 passed by the Commissioner of Customs (Appeals), Chennai. 2. The respondent imported and cleared a consignment of 'Polyether Polypol' under brand name of 'Voranol-3010' vide bill of entry no.229023, dated 23.07.1999. The Deputy Commissioner by order No.183/2000-Gr.2 had decided that 'Vora....

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....o the assessee. He submits that manufacturer's specification is available in the internet also. He also submitted that the respondent would be able to collect the manufacturer's specification on their own way. During the time of hearing, the learned AR also placed some literature in support of his contention. 4. After hearing both sides and on perusal of the records, it is seen from the de novo....

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....Schedule to the Customs Tariff Act will be leviable to safeguard duty. The department has so far neither defined nor forwarded any incontrovertible evidence as to how the subject 'Voranol-3010' could be covered within the ambit of flexible slabstock Polyol. Regarding molecular weight of the goods imported, though the chemical examiner of the Customs Laboratory is reported to have confirmed the imp....