2010 (12) TMI 148 - AT - Customs

Refund - The importers supplied the goods to M/s.Quality Machine Tools Components who, in turn, supplied them to the Directorate of Purchase and Stores, Department of Energy - There is no dispute that the goods were supplied to public funded research institution under the administrative control of the Department of Atomic Energy - Exemption under Notification No.51/96-Cus allowed

Summary

Issues: Claim for refund under Notification No.51/96-Cus for goods supplied to a public funded institution.

Analysis:

1. Issue: Claim for refund under Notification No.51/96-Cus.

Analysis: The assessees filed a Bill of Entry for the clearance of bearings, claiming refund under Notification No.51/96-Cus for goods supplied to a public funded institution. The adjudicating authority rejected the claim, stating that the goods were supplied to a private party, not a public funded institution, and the parties involved were not registered with the Department of Scientific and Industrial Research (DSIR). The Commissioner (Appeals) extended the benefit of the notification, leading to the appeal.

2. Issue: Interpretation of the notification regarding duty exemption for goods supplied to a public funded research institution.

Analysis: The notification in question exempted goods imported by or for delivery to a Public Funded Research Institution under the administrative control of the Department of Atomic Energy or Department of Defence Research and Development of the Govt. of India from customs duty. Despite the absence of representation from the respondents, it was established that the goods were indeed supplied to a public funded research institution under the administrative control of the Department of Atomic Energy. Additionally, a duty exemption certificate was issued by the Deputy Secretary, Department of Atomic Energy, Govt of India, further confirming the eligibility for duty exemption.

3. Judgment:

Analysis: After considering the facts and the provisions of the notification, the Tribunal found that the goods were indeed supplied to a public funded research institution under the Department of Atomic Energy, meeting the criteria for duty exemption as per the notification. Therefore, the impugned order extending the benefit of the notification was upheld, and the appeal for refund was rejected. The decision was based on the clear eligibility criteria outlined in the notification and the supporting documentation provided, leading to the dismissal of the appeal.

This analysis highlights the key issues of the case, the interpretation of the relevant notification, and the ultimate decision of the Tribunal based on the facts and legal provisions presented during the proceedings.