2013 (11) TMI 781

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....S Kang Heard both sides. Common issue is involved, therefore the applications are being taken up together. 2. The applicants filed these applications for waiver of pre-deposit of duty of Rs.1,16,95,872/-, interest and penalties. 3. The applicants are engaged in the manufacture of lubricants and chemical additives. The raw material for the manufacture of the final products is polymer. The applic....

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.... duty hence the allegation of suppression with intent evade payment of duty is not sustainable. The applicants, during argument, admitted that the demand for the normal period comes to approximately Rs.25 lakhs. 5. The contention is also that the issue of limitation was specifically taken before the adjudicating authority. However, the adjudicating authority has not given any finding. 6. The con....

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....as such, the applicants declared the same as chemical additives just to suppress the material fact that the applicants are clearing imported duty paid polymer as such. 8. We find that the admitted facts of the case are that the applicants are importing polymer by classifying the same under Chapter 39 of the Customs Tariff and the same is being cleared as such after repacking. There is no chapter ....