2013 (10) TMI 1106

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....by mis-classifying the imported product under Chapter 7208. Coming to such a conclusion, the adjudicating authority has held against the appellant herein. 2. Ld. Counsel appearing on behalf of the appellants would take us through the show cause notice and Order-in-Original. It is his submission that the main appellant herein is a manufacturer of SAW pipes which are used in the transportation of oil and gas and requires particular type of steel i.e. API 5L PSL2 X70 grade of hot rolled spring steel coil/plates. It is his submission the appellant had correctly classified the product in the Bills of Entry before the lower authorities and the lower authorities have, after examination, finally assessed the Bills of Entry and consignments were cl....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... It is his submission that in an identical issue, in respect of M/s Welspun Corporation Stay Order No.M/13027/WZB/AHD/2013, dt.09.07.2013, this Bench has granted unconditional waiver. It is his submission that consignments of imported steel against advance licences are consumed for the purpose of export and these advance licences are redeemed by the DGFT authorities and except one advance licence. 3. Ld. Departmental Representative, on the other hand, submits that the issue involved in this case is regarding mis-declaration of the goods imported by them. It is his submission that the main appellant herein had declared the goods as non-alloy steel wherein actually they are alloy steel. It is his submission that the appellant was in knowled....