2002 (1) TMI 549 - AT - Customs

Summary

Issues involved:
The issue involved is whether the benefit of Notification No. 11/97-Cus., dated 1-3-97 is available to the product imported by M/s. Kopran Ltd.

Comprehensive Details:

Issue 1: Claim for Benefit of Exemption
The Appellants imported 4 Analysers and filed a refund claim seeking exemption under Notification No. 11/97-Cus. The claim was rejected on the basis that the exemption is not available to the Auto Analyser for Bio-chemical investigation only. The Appellants argued that the Analyser imported by them was for bio-chemical investigation, citing relevant information from a book on Bio-Chemistry. They contended that the benefit of the notification was extended to them previously for a similar analyzer.

Issue 2: Challenge on Assessment Order
The Respondent argued that the benefit of the notification was not claimed by the Appellants at the time of filing the Bill of Entry, and the assessment ordered by the department was not challenged. Referring to legal precedents, it was highlighted that failure to challenge the assessment order through an appeal precludes the Appellants from filing a refund claim. The Respondent emphasized that the imported goods were only for Sodium Potassium and Chloride analysis, not covered by the specific exemption clause.

Judgement:
The Tribunal noted that the benefit of the notification was not claimed at the time of filing the Bill of Entry, and the assessment order was not challenged through an appeal. Citing legal precedents, the Tribunal held that as no appeal was filed against the assessment order, the Appellants cannot claim a refund. Therefore, the appeal was rejected on procedural grounds without delving into the merits of the case.