2016 (2) TMI 355

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....ods is as under:- Bill of Entry No. dated Invoice No. & Date Declared Discription Qnty. Nos. Assessable Value (Rs.) 7738914 23.08.12 MISC004 25.06.12 .30 Mauser Cartridges (7.62x25 TOKAREV) 2,000 25,143.90 7740484 23.08.12 MISC005 25.06.12 .30 Mauser Cartridges (7.62 x 25 TOKAREV) 2,000 25,143.90 7738909 23.08.12 MISC001 25.06.12 .30 Mauser Cartridges (7.62 x 25 TOKAREV) 2,000 25,143.90 7738912 23.08.12 MISC003 25.06.12 .30 Mauser Cartridges (7.62 x 25 TOKAREV) 2,000 25,143.90 7738935 23.08.12 MISC002 25.06.12 .30 Mauser Cartridges (7.62 X 25 TOKAREV) 2,000 25,143.90 The goods were examined and found description as under:- Sl. No. Part No. ....

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....ges 7.25 X 25mm, which is equivalent to 0.30mm cartridges. To support this contention, he also relied on the decision of the Tribunal in the case of Capital Gun House Vs. CC (Imports), Mumbai [2008 (223) ELY 492 (Tri.-Mumbai)] and submits that the appeal of the Revenue be dismissed. 5. Heard the parties and considered the submissions. 6. The contentions of the ld. Counsel for the respondent is that Bore .30mm in British system was converted into 7.62 in Metric system and the same has not been denied by the adjudicating authority. Therefore, we do agree with the contentions of the respondent. The Tribunal in the case of Capital Gun House Vs. CC (Imports), Mumbai (supra) has held as under:- 9. As regards second item, it is seen....