2008 (12) TMI 780 - HC - Central Excise

Summary

Issues involved: Classification of imported goods, direction for issuance of Concession Certificate.

The High Court of Gujarat granted the requested amendment and directed for its immediate implementation. The applicant-industry filed a Special Civil Application regarding the classification of imported goods and sought a Concession Certificate under a specific Notification. The applicant had received a consignment of goods while the petition was pending, leading to the application for a direction to the authority to issue the necessary Concession Certificate. Mr. Nanavati represented the applicant and requested a similar order as a previous consignment, with duty payment of &8377; 1,67,814. Ms. Shah, representing the opponents, had no objection to this request. The Court allowed the application, directing the applicant to deposit the duty amount in the court's registry for the issuance of the Concession Certificate by the Deputy Commissioner of Central Excise Division-III, Silvassa.

This judgment primarily addressed the issue of obtaining a Concession Certificate for imported goods based on the classification dispute. The Court's decision provided a resolution by allowing the applicant to deposit the required duty amount for the issuance of the certificate, ensuring compliance with the relevant regulations and facilitating the clearance of the imported goods.