2018 (1) TMI 1225

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.... Reddy, JC (AR) - For the Respondent ORDER Per: Bench The facts of the case are that the appellants had filed Bill of Entry dt. 27.06.2006 declaring the items as "Track Shoes Collection Hot Rolled of Length 560 mm" and availed concessional duty benefit of 7.5% BCD under SI.No.207 of Notification No.21/2002-Cus. and cleared the goods under Risk Management System (RMS) facility. Subsequent to cle....

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....dharan submits that appellant is a regular importer of Track Shoes Hot Rolled Sections which are made to undergo further processes like cutting, drilling, notching, heat treatment, shot blasting etc. and thereafter only that these processes the imported goods would become a track shoe. To support his argument, Ld. Advocate also submits photographs of hot rolled sections imported by them and also p....

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....he goods covered by the present importer had been cleared and were not actually available at the time of PCA though the Bill of Entry it is declared that the goods are Hot Rolled Sections, nonetheless, the invoice dt. 29.04.2006 of Passini Group, Germany shows that the goods have been invoiced as "TRACK GRP SALT 1G SHOE". Below this, the item has been indicated as "BEML PART NO.175-32-01758". It h....