INDIRA BANERJEE,J. - (1.) The petitioner claims to have imported a consignment of Investment Powder (Royal Cast) from Turkey vide Bill of Entry No. 7878690, dated 6th September, 2012 which is referred to hereinafter as the first Bill of Entry.
(2.) According to the petitioner, the petitioner imported another consignment of Gypsum Powder (Satin Cast 20 and Kerr Cast 2000) vide Bill of Entry No. 7878841, dated 6th September, 2012 which is referred to hereinafter as the second Bill of Entry.
(3.) According to the petitioner, the petitioner mistakenly claimed classification of Investment Powder covered by the first Bill of Entry under Customs Tariff Head No. CTH 2520 10 90 of the first schedule to the Customs Tariff Act, 1975. However, subsequently the petitioner made a correction and claimed that the consignment was classifiable under CTH 2520 20 90 of the Customs Tariff Act, which is the residuary entry for plasters. The petitioner claimed the benefit of the concessional rate of duty at 5 per cent under Sl. No. 108 of the Notification No. 12/2012-Cus., dated 17th March, 2012.;