2015 (10) TMI 187

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.... in respect of the goods namely "POP-POP Party snappers" which were absolutely confiscated by the original adjudicating authority vide Order-in-Original No. 80 dated 09.12.2013 holding them to be classifiable under CTH 36041000 as fire crackers restricted for import as per F.T.P. 2009-14 and prohibited under Rule 7 & Rule 8 of the Explosive Rules 2008 and hence requiring for the import thereof permission/authorization from the DGFT and the Explosive? Department which the respondents did not produce. The respondents on the other hand claimed classification under CTH 9505 which covers festive, carnival or other entertainment articles, conjuring articles and novelty jokes. The Commissioner (Appeals) vide the impugned order agreed with the cont....

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.... that the goods may be tested. As per direction of Dr. Rakesh Bajaj, Controller of Explosives, samples of the said goods were drawn, sealed and sent to CRCL, New Delhi. The test report of CRCL New Delhi is already quoted above. 5. It needs to be appreciated that the impugned goods are not silver fulminates per se. They contain approximately 200 mg of fine gravel impregnated with minute quantity (approx 80 micrograms) of silver fulminate. It is evident that neither the CRCL nor the Controller of Explosives has given an opinion whether the impugned goods would fall in the category of explosives subject to various restrictions relating to explosives. Thus the original adjudicating authority has clearly erred in stating that his basis of class....

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....the foregoing, we set aside the impugned order-in-appeal as well as the related order-in-original and remand the case to the Original Adjudicating Authority with the following directions. (I) The Adjudicating Authority shall write to the Explosive Department within 48 hrs. of the receipt of this order for testing the impugned goods and mark a copy to the Secretary (Revenue) Govt. of India, New Delhi. (II) The Explosives Department shall test a goods within 48 hrs. of the receipt of the request from the primary adjudicating authority and submit its report within 7 (seven) days to the primary adjudicating authority. (III) The primary adjudicating authority within 48 hrs. of receipt of test report from the Explosives Department provide a co....