TaxTMI 
TaxTMI 
2015 (5) TMI 959
X X X X Extracts X X X X
X X X X Extracts X X X X
....: Shri Anand Nainawati, Advocate Per : Mr. H.K. Thakur; This appeal has been filed by the Revenue against the OIA No. 161/JMN/2006 dated 31.10.2006 passed by Commissioner (Appeals), Jamnagar. The issue involved is the difference in moisture content of the consignments of M.T. Copper concentrate imported by the assessee, at the time of loading the consignment at the port of shipment and at the ti....
X X X X Extracts X X X X
X X X X Extracts X X X X
....oring charges has been held to be not includible as per Ispat Industries vs. CC, Mumbai (supra) case and it does not make any difference if the goods are purchased on high sea sales or otherwise. So far as payment of differential duty on the moisture content in imported goods is concerned, it was argued by the learned advocate that whatever may be the moisture content, the invoice value on which d....
X X X X Extracts X X X X
X X X X Extracts X X X X
....point mentioned at Para 4 (i) is concerned, first appellate authority has relied upon the Apex Court's judgment in the case of Ispat Industries Limited vs. CC, Mumbai (supra). Revenue has tried to make a distinction on facts which we are not inclined to appreciate. It does not make any difference whether the present case is one of the High Sea Sales which was not the fact before the Apex Court. Ho....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ue of the imported goods as no contrary evidence of extra repatriation to seller is available on record. There is also weight in the argument of the appellant that there could be a difference in the moisture content of the copper concentrate of the port of loading and port of discharge, depending upon the climatic conditions and the method of sampling. However, to our mind, such a variation will n....