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2006 (5) TMI 428 - AT - Central Excise
Issues:
Revenue's appeal against Commissioner's decision on extending concessional rate of duty to imported fabrics under Notification No. 17/2000-C.E. for payment of CVD. Analysis: The case involved appeals filed by Revenue regarding two orders passed by the Commissioner of Customs & Central Excise, Visakhapatnam. The respondent, M/s. R.N. International Ltd., was found attempting to clear imported fabrics illegally through Kakinada Port. The issue revolved around whether the benefit of Notification No. 17/2000-C.E. could be extended to the imported fabrics for the payment of Countervailing Duty (CVD). The Commissioners had extended the concessional rate of duty to the imported fabrics, which the Revenue contested. The Revenue's grounds of appeal focused on the incorrect application of the Notification, stating that it only applied to processors carrying out specific processes on fabrics. They argued that since the imported fabrics were already processed and did not require further processing, and the importer was a trader, the concessional rate should not be extended. Reference was made to a decision by CEGAT (LB), New Delhi, and a clarification by the Board regarding the eligibility of imported goods for conditional Central Excise Notifications. Upon careful consideration of the case records, the Tribunal emphasized that a Central Excise Notification granting concessional duty applies to goods manufactured in India. Imported goods cannot satisfy the conditions stipulated in such notifications. Citing a previous Tribunal decision, the Tribunal highlighted that the Central Excise Act and Rules do not apply to manufacturing abroad. Therefore, the claim that imported goods fulfill the Notification's requirements was deemed baseless. Consequently, the Tribunal allowed the Revenue's appeals and remanded the matter to the original authority for re-computation of the CVD without extending the benefit of the Notification to the imported fabrics. The decision was pronounced in open court on 1-5-2006.
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