2018 (5) TMI 683

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....ted company and engaged in the manufacture of Lead Ingots, Lead Oxides, Lead Alloys etc., which attracts the central excise duty, the appellant procured the raw material indigenously as well as imported from various countries. They avail Cenvat credit of additional duty of Customs. The major raw material required to manufacture their finished goods are Lead Ore, Lead Concentrate, Lead Scrap, Lead Scrap as per ISRI, re-melted Lead Ingots etc. They have 03 Rotary Furnaces and 04 Refining pots in their factory. They procure imported Lead Ore, Lead Concentrate, Lead Scrap as per ISRI, re-melted Lead Ingots and Antimony Metals. The present dispute is pertaining to the four consignments of Lead Ore cleared by the appellant on payment of customs d....

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..... Counsel, in the impugned order, the only reason to hold that the product imported by the appellant is Lead Concentrate, the definition given in the Encyclopedia namely Wikipedia on the Ore processing of Lead. He submits that the Hon'ble Supreme Court in the case of Ponds India Ltd. Vs. Commissioner of Trade Tax Lucknow 2008 (227) ELT 497 (S.C.) and BOC India Ltd. Vs. State of Jharkhand 2009 (237) ELT 0007 (S.C.), it was held that Wikipedia is not an authentic source and therefore cannot be accepted/relied upon. 5. It is the also submission of the Ld. Counsel that except the definition of the Wikipedia , there is no material available with the Department. In the instant case, no sample test report was obtained. Thus, the distinction mad....

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.... sale etc. So, the imported goods are Lead Concentrates and not Lead Ore as mined. 7 He also submits that the Lead Ore imported by the appellants from overseas supplier was actually Lead Ore Concentrates has been categorically accepted by the Director of the Company. According to the Ld. Counsel that the importer had declared the consignments with less Pb content than the Pb contained in the impugned goods as Lead Ore Concentrates and paid the CVD thereon which indicates that they were aware that the impugned goods were Lead Ore Concentrates . Finally, he submits that the differential customs duty is corrected demanded by the authorities. For the purpose, he justified the impugned order. 8. We heard both the parties at length and gone....