RUCHI INFRASTRUCTURE LTD. Vs. COMMR. OF CUS., VISAKHAPATNAM

JUDGEMENT

(1.) THE ld. Counsel for the appellant brought to our notice Circular No. 85/2003, dated 24 -9 -2003 containing the direction that the Bills of Entry filed for home consumption prior to 1 -8 -2003 should be assessed on the basis of test reports of samples drawn by the Port Health Officer (PHO). If the report mention the item as crude palms oil/palmolein or as palm oil/palmolein which needs further processing the report should be accepted and assessment finalised accordingly. On the basis of the above Circular it is contended that the assessment was to be made under sub -heading crude palmolein.

(2.) THE ld. Departmental Representative submitted that this Circular would be applicable only in cases where the assessment is pending for finalisation.

(3.) IN any view of the matter, prima facie, we are of the view that the Circular would be applicable. Under these circumstances, we accept the contention of the appellant, pre -deposit is waived and duty demand stayed. Matter is posted for regular hearing on 31st March, 2004.