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2020 (1) TMI 742 - AT - CustomsExemption from Customs Duty on Copper Concentrate to the extent of duty on the value of Gold and Silver contained in such Copper Concentrate - Denial of the benefit of N/N. 24/2011-Cus dated 01.03.2011 - denial of benefit of notification on the ground that the Assay Certificate of the Mining Company submitted at the time of provisional assessment is not co-relatable with the import documents submitted by the appellant. HELD THAT:- The appellants have produced a provisional assay certificate from the mining Company at the time of import. They have finalized the price with the supplier who is not a mine - Tribunal in the appellants own case HINDALCO INDUSTRIES LTD., COMMISSIONER OF CUSTOMS-AHMEDABAD VERSUS COMMISSIONER OF CUSTOMS-AHMEDABAD, HINDALCO INDUSTRIES LTD. [2015 (3) TMI 948 - CESTAT AHMEDABAD] has held that For a feasible solution it will be appropriate to take the value content of gold & silver, either in the provisional assay certificate or in the final assay certificate produced by the appellant, which ever is less, for allowing the benefit of Notification No. 24/2011-cus when final assay certificate is given by an agency other than the mining company. In view of the clear cut finding of tribunal approved by Hon’ble Apex Court in COMMISSIONER VERSUS HINDALCO INDUSTRIES LTD. [2016 (3) TMI 1038 - SC ORDER], it cannot be said that the Notification can be denied just because final assay certificate has not been produced from the Mining Company and a provisional assay certificate has been produced. It is seen that vide Order-In-Original disputes the provisional assay certificates itself on the ground that the said certificate does not contain the Customer no. and Sales Order No. The said issue has not been dealt with by the First Appellate Authority - the matter is remanded to First Appellate Authority to examine if the provisional assay certificate produced by the appellant relates to the disputed consignment. If it is found to be the same, then assessment may be done in terms of the Tribunal Order in the appellants case - appeal allowed by way of remand.
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