2000 (6) TMI 41

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....declared FOB value and the weight of the goods were Rs. 1,13,50,788/- & 1,46,543 kg respectively. The respondent filed Drawback claim against this export under SS No. 8510 of the relevant Drawback Schedule @ Rs. 55/kg. The original authority, based upon the facts on record and submissions made during hearing, classified the export goods as "Ferrous Alloy consisting of more than one Non-Ferrous Metal not otherwise specified" and allowed drawback under SS No. 73.29 ibid wherein the DBK rate was Rs. 0.32/kg. Being aggrieved the respondent preferred an appeal before the Commr. of Cus. (Appeals) who in his order set aside the original order. 3. The grounds for Revision, in this application are as follows : (a)     After....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rimarily out of imported Cobalt, Nickel and Iron (Pure) and drawback was admissible only towards customs allocation. However, the test reports submitted by the respondent showed that the impugned goods were composed of Carbon, Manganese, Chromium and Molybdenum. Therefore, the export goods were not classifiable under SS No. 85.10 and corresponding DBK was not admissible to the importer. 4. Based on this application, the respondents were given a notice to show cause as to why the impugned Order-in-Appeal should not be annulled or modified. The respondents filed a reply to this Show Cause Notice. 5. Sh. Vipin Kumar Jain and Nitin Kumar Jain, both Chartered Accountants appeared on behalf of the respondent for hearing and made the followi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hance to file appeal which he has missed by his in action. In this regard he cited case law reported in 1987 (32) E.L.T. 53 (Del.) and 1997 (96) E.L.T. 716 (GOI) on admissibility of additional evidence. (g)     They also submitted certain documents pertaining to M/s. Akshay Exports, who got the 'Cast Alloy Permanent Magnets in unmagnetised condition' from M/s. G.R. Magnets, for export. The box containing these goods were opened & examined & export was allowed. This would show that G.R. Magnets had the facility to manufacture such goods. 6. Govt. has gone through the rival contentions. Govt. observes that the impugned exports were effected between May '98 and June '98. The RT-12 statements regarding manufacture of t....