2017 (7) TMI 321

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....iraj Choudhary, Advocate for the appellant Shri S J Sahu, Assistant Commissioner (AR) for the respondent ORDER Per: CJ Mathew The dispute of M/s Century Rayon (a division of Century Textiles & Industries Ltd) pertains to the import of what was described in bill of entry no. 384722/27.08.2003 as metering gear pump for viscosevalued at Rs. 12,65,508/- and the claim for concessional rate ....

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....f the machinery expert that without a measuring device the imported goods were held to be no eligible for the concessional rate of duty. It is the contention of the appellant that the goods were classifiable under heading 8413 of the First Schedule of the Customs Tariff Act, 1975 and that the reliance placed on the opinion of machinery expert was not tenable owing to failure furnish a copy of the ....

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....'metering gear pumps for viscose.' Likewise, the discarding of the expert opinion furnished by the appellant is also challenged. 7. The expert opinion furnished by the importer does not appear to have been taken into consideration by the first appellate authority. The failure of the original authority to place the appellant on notice of intent to resort to the report of the machinery ex....

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....leasing a specified quantity of the viscose solution onto the spinning disks with intent to create fibres of standard denier. Admittedly, no separate measuring device is attached to these pumps. No evidence has been adduced to demonstrate the fallacy in the submissions made before the assessing authority implying the lack of any controverting evidence. It is also clear from the records that neithe....