2023 (8) TMI 1635

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ali, Superintendent (Authorized Representative) for the Appellant RAJU The appeal has been filed by HINDALCO INDUSTRIES LIMITED against demand of Customs duty. 2. Learned counsel pointed out that they had imported Copper Anodes. The assessment was made provisional because as per agreements with the supplier the final quantity and the final price were to be determined after measurement of weig....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ount of margin of error in measuring instruments. 3. Learned AR relies on the impugned order. He pointed out that there are numerous imports of this kind. The learned counsel pointed out that the circular is not applicable because this said circular was issued in respect of import of 'copper concentrate' whereas in the instance case the imports are of "copper anodes". 4. We have considered the r....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....unal in the case Binani Zinc Vs Commissioner of Customs, Cohin, [2001 (135) E.L.T. 563, Tri - Chennai ] Supreme Court dismissed the department appeal against the aforesaid CESTAT order J" 4.1 In the instance case, learned counsel has pointed out that the difference in weight between the provisional of final invoice for the order of 0.01%. The said difference can arrive on account of the margin o....