2007 (8) TMI 106

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....n order passed by the Additional Commissioner of Customs who had ordered confiscation of 'cold rolled steel strips in coil form' valued at Rs. 5,01,267/- and Rs. 3,59,186/- imported by the appellants under bills of entry dated 23-2-2001 and 26-4-2001 respectively under the provisions of Section 111(d) of the Customs Act with option to redeem the same on payment of fine of Rs. 1,00,000/- and Rs. 70....

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....remanding the case back to the lower authority to examine the issue afresh in the light of clarification dated 23-10-2001, 19-11-2001 and 30-3-2001 from the BIS. On remand the Additional Commissioner held that the BIS clarification dated 23-10-2001 and 19-11-2001 relates to import of 'cold rolled steel strips - extra deep drawing quality' for manufacture of shells of needle bush bearings against E....

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....the chemical and mechanical properties specified in IS 4397 and specifications of material imported do not match and that cold rolled carbon strips for ball and roller bearings cages as set out against Serial No. 100 of Appendix V should conform to IS 4397. This cannot be interpreted as meaning that the imported materials do not conform to IS 4397 so as to draw a conclusion that the imports are co....