2023 (10) TMI 77

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... under CTH 8436 10 00, wherein, the Basic Customs Duty is levied at 7.5%. Along with the Bill of Entry they have presented the copy of Proforma Invoice, Bill of Lading, copy of Purchase Order and the Packing List. After going through all the documentary evidence, it was opined that the goods are classifiable under CTH 9406 00 93 and not under CTH 8436 10 00. The Assessee sought Personal Hearing in the matter, wherein, the Adjudicating Authority, after giving them opportunity of being heard, confirmed the re-assessment of goods by classifying them under CTH 9406 00 93. On Appeal, the Commissioner (Appeals) has held that the imported goods are neither classifiable under CTH 8436 10 00 as claimed by the Assessee nor classifiable under CTH 9406....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r "ensilage" means "preserving the green food for livestock in an undried condition in airtight conditions, either in a storage silo (an airtight pit), or in plastic wrapping", which basically is used in European countries to preserve the green grass in intact condition for usage of the same subsequently in the winter months. He also produces copy of the Certificate issued by Professor and Head, Department of Animal Nutrition, Tamil Nadu Veterinary and Animal Sciences University, wherein, in respect of ensilage operation, it has been clarified that ensilage cannot be done in metal silos. 5. He takes us through the copies of the proforma invoice, packing list, Bill of Lading and Bill of Entry, wherein, it is clearly mentioned that the goods....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... and has classified the same under CTH 8479 90 90. In view of the foregoing, he submits that the OIA is required to be set aside and the OIO passed, holding that the goods fall under CTH 9406 00 93, should be restored. 8. Heard both sides and perused the documents. Admittedly, the Assessee has placed the purchase order dated 19.01.2011 for "Poultry Feed Milling Machinery". For these items, the exporter has raised the proforma invoice on 10.08.2011. The packing list has been prepared by the overseas exporter for various items falling under these categories of the goods. All these documents were before the Customs Officials when the Bill of Entry was presented based on the Proforma Invoice issued by the exporter. After examining the goods, i....