2018 (5) TMI 687

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....lls of Entry declaring the import of 'Alloy Steel Melting Scrap' falling under Tariff item 72042990 of the Customs Tariff. The Customs authorities opened and examined all the ten containers covered under the two Bills of Entries and found that seven containers were stuffed with the declared item but in respect of three containers the goods were found to be 'Grinding Media Balls' which appear to be new and unused and in perfect safe and size. Out of the total goods imported such goods were separated and proposed for classification as 'grinding media balls' under Customs Tariff item 73259100/ 7326 1100 which attracted the higher rate of duty. 3. The Customs Department proceeded to investigate a case of alleged mis-declaration. Three sample....

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....r. 7. When the issue was challenged by the appellant before the Commissioner (Appeals) he set aside the order of the Original Authority vide his order dated 18.02.2015, against which Revenue filed an appeal before this Tribunal, which was decided by this Tribunal vide Final Order No. 51995/2017 dated 28.02.2017 in which the issue was remanded to the Commissioner (Appeals) for denovo decision after allowing the cross examination of the experts on whose reports Revenue was relying. The present impugned order was passed by the Commissioner (Appeals) in the denovo proceedings in which the Order-in-Original was restored. Aggrieved by the impugned order, the present appeals have been filed. 8. With the above background, we heard Ms. Nupur M....

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.... order after allowing cross-examination of the various experts. He also argued that the expert Sh. IPS Arora who has examined the goods at the instance of the appellant has also retracted his original statement and his cross-examination has confirmed that the samples were new and unused grinding balls. 11. Ld. AR further argued that the new grinding balls were cancealed within the consignment of melting scrap. This evidently substantiates the charge of mis-declaration. Further, keeping in view of the fact that the importer is also engaged in the manufacture of grinding balls, he argued that the impugned goods were new and meant to be sold in India. 12. We have heard both sides at length and carefully gone through the appeal record. ....

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....y. The three experts commissioned by Customs has unanimously opined that the impugned goods were new 'Grinding Media Balls'. Sh. I.P.S. Arora, Chartered Engineer who has originally given a contrary opinion, has during cross-examination, retracted his original view. In the above scenario, we are of the view that the order passed by the lower authority, who has gone by the majority of the opinions, merits no interference. His views are quoted below with our approval. "In light of the facts as mentioned above available on records as discussed in point no. (A) to (H) above I find that for classifying the goods under above heading there is no precondition of fulfilment of condition of specification as per IS standard. As well as in all ....