2006 (7) TMI 378 - AT - Customs

Summary

Issues:
1. Denial of benefit of Notification No. 45/94-Cus., dated 1-3-94, as amended by Notification No. 115/94-Cus., dated 21-4-94 in respect of import of snap fasteners.
2. Requirement of certification by Central Excise authorities for availing exemption under the said notification.
3. Dispute regarding certification due to the appellant not being a registered Central Excise assessee.
4. Appellant's contention of maintaining proper records and accounts but facing refusal for certification.
5. Intervention sought from the Chairman of CBEC regarding the certification issue.
6. Tribunal's decision to set aside the impugned order and remand the matter for certification by the concerned Central Excise officer.

Analysis:
The judgment pertains to three appeals arising from a common impugned order by the Commissioner of Customs (Appeals) denying the benefit of specific notifications related to the import of snap fasteners. The issue revolved around the condition introduced by an amending notification, requiring the importer to produce certified extracts of accounts by the Assistant Collector of Central Excise within a specified period. The appellant, a small-scale unit not registered with Central Excise authorities, faced denial of benefits as they could not obtain the required certification despite maintaining proper records. The appellant's attempts for certification were refused by the Assistant Commissioner of Central Excise, citing the activity not falling under the purview of the Central Excise Act.

The Tribunal, after considering the facts, emphasized that Central Excise authorities cannot refuse certification based on the importer's registration status under the Central Excise law. It was held that all importers, regardless of coverage under Central Excise law, must fulfill the certification condition stipulated in the notification. The Tribunal directed the concerned Central Excise officer to verify and certify the appellant's accounts, allowing the appeals to be decided afresh by the Adjudicating Authority post-certification. The decision aimed to ensure fair treatment and adherence to notification conditions for all importers, irrespective of their Central Excise registration status.