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2010 (12) TMI 447 - AT - Central ExciseDemand and redemption fine - CVD is not leviable on old and used rubber tyres, but only on old and used pneumatic tyres - find that what was imported was used rubber tyres and therefore they are pneumatic tyres. It is not the case of the assessee that rubber tyres imported by them are not pneumatic tyres - Hence no ground has been made to set aside the levy of CVD - The fine amount is also very reasonable (i.e Rs.5000/-)having regard to the value of the goods - Thus , do not find any reason to interfere with the impugned order which is accordingly upheld
Issues: Classification of imported goods under CTH 4012.90, levy of differential duty, confiscation of goods, penalty imposition, and redemption fine reduction.
In this case, the appellants filed a bill of entry in April 2000 for the import of used tyres, declaring an assessable value of Rs. 2,52,280/- and classifying them under CTH 4012.90. However, upon examination, it was discovered that the tyres were meant for heavy and light commercial vehicles, falling under EXIM Code 40122000.10, which were restricted items for import. The goods' value was found to be less than the permitted CIF value per tyre of US$ 175, resulting in a differential value of Rs. 18,252/- and a differential duty payable of Rs. 12,244/-. The Joint Commissioner confiscated the goods with an option for redemption upon payment of a fine of Rs. 27,000/- and imposed a penalty equal to the differential duty demand. The Commissioner (Appeals) later set aside the penalty, reduced the redemption fine to Rs. 5,000/-, and upheld the rest of the adjudication order, leading to the current appeal. During the hearing, the appellants argued that Countervailing Duty (CVD) should not be levied on old and used rubber tyres, but only on old and used pneumatic tyres. However, the tribunal found that the imported tyres were indeed used rubber tyres, which are considered pneumatic tyres. Since there was no contention that the rubber tyres imported were not pneumatic tyres, the tribunal upheld the levy of CVD. Additionally, the tribunal deemed the imposed fine amount as reasonable given the goods' value, and therefore, decided not to interfere with the impugned order, ultimately rejecting the appeal. The judgment was dictated and pronounced in open court by the Vice-President.
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