2004 (7) TMI 489 - AT - Customs

Summary

Issues:
1. Benefit of Notification No. 64/88-Cus., dated 1-3-1988 not considered in Final Order.
2. Entitlement to the benefit of Notification No. 65/88-Cus.
3. Demand of duty on imported consignments.
4. Admissibility of benefit of Notification No. 65/88-Cus.
5. Modification of Final Order.

Analysis:

1. The appellants raised an issue regarding the benefit of Notification No. 64/88-Cus., dated 1-3-1988, which was not considered in the Final Order dated 6-8-2003. The Tribunal had earlier held that the appellants were not entitled to this benefit based on a previous decision.

2. The appeal involved two imported consignments, one being "Electromyography with accessories" and the other being "Probe for Ultra Sound Scanner." The authorities demanded duty on both items by denying the benefit of exemption under Notification No. 64/88-Cus., dated 1-3-1988. The appellants claimed the benefit of concessional duty rate under Notification No. 65/88-Cus. for "Electromyography" before the appellate authority.

3. The Tribunal noted that the issue of admissibility of the benefit of Notification No. 65/88-Cus. was not raised before the original authority. Therefore, the matter needed to be examined and settled by the original authority after considering the appellants' claim.

4. The Final Order dated 6-8-2003 required modification as the question of entitlement to the benefit of Notification No. 65/88-Cus. for "Electromyography" was not addressed previously. The Tribunal remanded the matter to the original authority for adjudication on this issue in accordance with the law and principles of natural justice.

5. The Tribunal substituted paragraphs in the Final Order to address the main questions regarding the demand of customs duty on the imported items and the availability of benefits under the mentioned notifications. The appeal was disposed of with directions for the adjudication of the benefit of concessional duty rate under Notification No. 65/88-Cus. for "Electromyography" and the affirmation of duty demand for the "Probe for Ultra Sound Scanner" based on the previous decision.

This detailed analysis summarizes the issues and the Tribunal's decision regarding the benefit notifications and the demand of duty on the imported consignments, emphasizing the need for a thorough examination by the original authority in one case and affirming the duty demand in the other.