1993 (10) TMI 307 - AT - Customs

Summary

Issues:
1. Whether the imported fibre glass filter bags are eligible for duty exemption under Notification 68/69.
2. Interpretation of the terms "bag filter" and "filter bags" as per the notification.
3. Validity and significance of the certificate issued by the Ministry of Chemicals & Petro Chemicals.
4. Timing of producing the certificate for duty exemption.

Analysis:

Issue 1:
The appeal was against the rejection of duty refund for fibre glass filter bags imported by the appellants. The Collector (Appeals) held that the imported goods did not qualify for the duty exemption under Notification 68/69 as they were different from the bag filters specified in the notification.

Issue 2:
The Collector (Appeals) differentiated between bag filters and filter bags, stating that the imported goods were not covered by the notification as they were made of fibre glass, unlike the bag filters with special fabrics specified in the notification. The appellants argued that bag filters and filter bags are the same, relying on a certificate from the Ministry of Chemicals & Petro Chemicals.

Issue 3:
The certificate issued by the Ministry certified that the imported bag filters were required for safety and pollution control in the carbon black plant. The Ministry used the terms "bag filter" and "filter bag" interchangeably, indicating the goods' essentiality for pollution control. The technical specifications of the imported filter bags supported their eligibility for the exemption under the notification.

Issue 4:
The appellants produced the certificate belatedly, but the Tribunal held that the timing of producing the certificate should not bar the exemption, citing a previous case precedent. The Tribunal considered the overall evidence and concluded that the fibre glass filter bags imported by the appellants were eligible for duty exemption under Notification 68/69.

Therefore, the appeal was allowed, and the imported fibre glass filter bags were deemed eligible for duty exemption based on the certificate issued by the Ministry of Chemicals & Petro Chemicals and the technical specifications of the goods, despite the delayed production of the certificate.