TaxTMI 
TaxTMI 
TaxTMI 
2017 (4) TMI 421
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....l 2003. The goods were allegedly manufactured from 'texturized yarn' instead of the declared 'non-texturized yarn', had been grossly misdeclared in terms of weight and had utilised Duty Free Replenishment Certificate (DFRC) licence for clearance despite clear ineligibility. 2. In relation to three bills of entry, the combined weight, though declared as 20.19 metric tons, was 56.97 metric tons and in the other consignment declared as 15.60 metric tons, the weight was 54.45 metric tons. A further allegation, based on difference in length of samples drawn, is that two consignments, covered by bill of entry no. 877/30.4.2003 and bill of entry no. 497/21.4.2003, contained an excess of 14684 linear metres. Further, tests conducte....
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....t, which yields the measure of grams/sq metre , did not conform to the actual and that this was pertinent to the item permitted to be imported under the Duty Free Replenishment Certificate (DFRC) licence produced by the importer for clearance. 5. Revenue contends that, by this perfunctory disposal based on unsubstantiated claims of the importer, the adjudicating authority had failed to take into consideration crucial facets and had erred in dropping the proceedings. The licence used for clearance was entitled to be used only for polyester fabric of less than 87.5 grams/sq metre while the actual yield ranged from 154 to 204 grams/sq metre. Revenue assails the finding of irrelevance in the impugned order by drawing attention to the admission....
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....they are sold by the suppliers of animal feed.............. It is next contended by the respondent that even if the two products fall under Tariff Item 68 the benefit of the exemption Notification No. 55 of 1975 cannot be given to these products because these products are not animal feeds. They are merely animal feed supplements. This exemption notification has been amended by another Notification No. 6 of 1984, dated 15th February 1984 as a result of which the item animal feed including compound livestock feed is now substituted by animal feed including compound livestock feed, animal feed supplements and animal feed concentrates. After the coming into force of this notification, the petitioners have been given the benefit of full exempt....
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....ification. This reasoning must be rejected. The amendment appears to be clarificatory in nature. For example, the amendment now expressly refers also to animal feed concentrates which were not expressly referred to earlier. It cannot be said that animal feed concentrates are not animal feed. In the same manner products which supplement animal feed and are generally added to animal feed are also covered by the generic term animal feed." We are in agreement with the above view expressed by the Bombay High Court. No doubt it was contended on behalf of the Revenue that the contrary view taken by the Tribunal has been challenged in this Court which was rejected in limine at the admission stage. We do not think that dismissal at the admission s....
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.... Excise, Vapi [2011 (273) ELT 257 (Tri-Ahmd)]. 8. Learned Authorized Representative relies upon the decision of the Tribunal in Akay Cones Pvt Ltd v. Commissioner of Customs (Port), Kolkata [2004 (171) ELT 122 (Tri-Kolkata)] which has found inadequacy in the manner of disposal of test results thus "6. We have considered the submissions made by both the sides. Dispute in the present matter is as to whether the test report of the Chemical Examiner, Customs House Laboratory read along with SASMIRA test report is to be made the basis for holding as to whether the fabric in question was made of texturised or non-texturised yarn or the test report of the textile committee has to be given preference. It is seen from the test report of the Chemi....
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....cal Examiner, there is SASMIRA report also which report has not been found to be faulty by the adjudicating authority. No reasons have been given by him as to why the said SASMIRA report which supports the chemical examiners result should not be applied for deciding the disputed issue. SASMIRA is known to be Apex Research Centre for silk and raw-silk materials and the reliability and credibility of its report should not be normally brushed aside without assigning any justifiable reasons. In the case of Garware Wall Ropes Ltd. v. Commissioner of Customs - 1998 (102) E.L.T. 504, the Tribunal has held that certifying institution being of high repute, its certificate should be considered as important and expert expression of the view." 9. Doub....