TaxTMI 
TaxTMI 
2024 (8) TMI 329
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....d Cut rejected CR Strips in coil form' (of width less than 600mm and thickness less than 1.2mm), falling under Customs Tariff Item (CTI) 7220 2029. The Customs department had examined the goods imported by the appellant and reported that the same were appeared to be Stainless Steel strips in coil form of prime quality (not old and rejected as declared by the importer) having different width, different thickness mounted on pallets. On the basis of such examination, the department had entrusted the task to the Chartered Engineer for inspection/examination of the imported goods and for ascertainment of the correct determination of the declared value. Further, samples were also drawn from each container, under proper panchnama and the same were....
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....lease of subject goods, whenever they submit certification of BIS compliance as per the Order dated 22.12.2020 (supra). Feeling aggrieved with the impugned letter dated 31.01.2024, the appellant has filed this appeal before the Tribunal. 1.2 Similarly, the other importer-appellant M/s Ramabors Exim LLP had also filed the B/E, mentioning the product as the same, as described in the B/Es filed by M/s Al Udai Exim LLP. The request made for provisional release of the imported goods was not considered favourably by the competent authority (Commissioner of Customs), which was communicated by the Assistant Commissioner (SIIB), Nagpur to the appellant in the letter dated 26.12.2023 (impugned letter). Feeling aggrieved with such letter issued by th....
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....ere filed by the both the appellants during the months of July, 2023 to September, 2023 for clearance of the imported consignment for home consumption. The B/Es have provided the description of the imported goods as 'End cut rejected CR strips in coil form', classifying the same under CTI 7220 2029. The table appended to the Order dated 22.12.2020 issued by the Ministry of Steel has only provided the primary stainless steel products. However, there is no mention about the non-prime metals in the said order dated 22.12.2020. On perusal of the import documents, it is made clear that the goods imported by the appellants are not prime grade stainless steel items, but 'End cut rejected CR strips in coil form'. In absence of any specific mention ....
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.... in the said policy that whenever the Government brings about a policy change of a particular item, the change will be applicable prospectively, from the date of notification, unless otherwise provided for. In other words, for ascertaining the effective date of implementation of the changed policy, the basic criteria to observe is the date of bill of lading; and if such date is prior to the date of issuance of any clarification on the policy, then that would not have any effect, for which the B/Es were already filed. 6. We find that considering the circular dated 20.10.2023 vis-à-vis the FTP 2023, the Chief Commissioner of Customs, Mumbai Customs Zone-II, JNCH, Nhava Sheva in his letter dated 01.12.2023, addressed to the Chief Commi....