2017 (9) TMI 539

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....oner (AR), for respondent ORDER Appellant imported 14940 kgs. of goods declaring that to be brass scrap of the grade "Elder". The term "Elder" has been explained by the guideline of Institute of Scrap Recycling Industries, Inc. (ISRI) to be as under: "Elder    GENUINE BABBITT-LINED BRASS BUSHINGS Shall consist of red brass bushings and bearings from automobiles and other ma....

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....ds as under: "7404 00 29 Other             Restricted" 4.  According to Revenue, the goods shall be restricted goods requiring licence formality. That not being complied, goods were liable to seizure and confiscation. 5.  Explaining its case, appellant says that the goods were of "Elder" specification by virtue of the ....

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....mnant sample retained." 6. When the test report is perused, it shows that the goods imported were bowl and plate. But learned adjudicating authority did not examine the specification of goods to rule  out whether the goods were of "Elder" specification. 7.  It may be stated that when goods are declared to be of "Elder" specification and finding of the test laboratory is something e....

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....ndia. Only upon a detailed and objective examination, he may reach to a conclusion as to whether the goods require licensing condition to be fulfilled. If So, what are the implications under the Customs Act, 1962 is to be ascertained. 10.  We expect that a superfluous order should not be passed when there is a change in classification sought and the goods require import licence. 11.&nbs....