2024 (3) TMI 363

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....al ) Smt. J. Ragini , Advocate for the Appellant Shri R. Rajaraman , AC ( AR ) for the Respondent ORDER Per P. Dinesha , Brief facts as forth-coming from the Order in Original which are relevant for the purposes of the present appeal, as appearing at paragraphs 1 to 3 are that the appellant having imported "Nut tie Bar, Screw, Screw Tip, Locking ring, etc.", filed the Bill of Entry ....

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.... strength of technical write-up, design & drawing, etc. filed in response to Show Cause Notice, but however, the Adjudicating Authority has without considering any of these nor disagreeing with the claims of the app, proceeds to confirm with the proposals in the Show Cause Notice thereby also confirming the proposed demands vide Order-In-Original dated 14.05.2019. 3. Aggrieved by the consequent....

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....lly perused the orders of both the lower authorities and also perused the documents placed on record. Admittedly, the claim of the appellant that the consignment in question was specially designed for its use alone and that the same could not be used as a general item was supported by the expert opinion in the form of tech-write-up and neither the original authority nor the FAA finds fault with th....

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....he usage of the goods in question, nor is there any counter to the technical write-up as to the design and usage of the goods in question. We have to hold in these circumstances, that this is clear case where the revenue has alleged wrong classification based on nothing and thus the consequent SCN proposing to demand differential duty lacks a concrete foundation. 8. In view of the above, we hol....