2017 (2) TMI 966

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....ant Shri M.K. Mall, Asst. Commr (AR) for respondent ORDER Per M.V. Ravindran This appeal is directed against Order-in-Appeal No. GOA/CUS/SNS/14/2006 dated 24th May, 2006. Revenue has also filed a Cross Objection against the said appeal. The Cross Objection filed by Revenue is only supporting the impugned order-in-appeal and is not contesting any of the findings in the impugned order. A....

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.... assessing officer extended the benefit of the Notification on the grass tuft. Appellant filed Bill of Entry for recycled Cryogenic Rubber Granules under Chapter Heading 40040000 as Infill Granules and the said Bill of Entry was assessed and clearance was allowed.  The adjudicating authority after following due process of law and considering the claim made by appellant rejected the benefit of....

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....r Granules  holds together the said artificial grass and therefore when an athlete slides, the Cryogenic Rubber Granules will prevent showering of rubber or sand. The imported Cryogenic Rubber Granules is specially engineered and provides superior safety, grass-like stability, requisite bounce and better long-term resilience. "Cryogenic Rubber Granules" are as much required for artificial gra....

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.... and laying of synthetic track "Artificial Grass Turf" are essential for playing games and are therefore captured by the term sports requisites and CBEC Circular No. 70/2002-Cus will be applicable in this case. 5. On consideration of the submissions made by both sides, we find that both the lower authorities have had no opportunity to consider the benefit of Notification 146/94-Cus., as the sai....