2022 (12) TMI 1063 - AT - Customs

Eligibility for exemption Notification No. 1/2017-IT Integrated Tax (Rate) dated 28.06.2017 - imported Fertilizer Grade Phosphoric Acid - HELD THAT - We prima facie find that there is no difference in the fact regarding the nature of the goods imported in the present bill of entry and the bills of entry wherein the adjudication order was passed vide order dated 24.06.2021. In this development, we are of the view that the matter needs to be re-considered, considering the order in original dated 24.06.2021. The matter remanded to the Adjudicating Authority for passing a fresh order - appeal allowed by way of remand.

Summary

Issues:
1. Eligibility for exemption under Notification No. 1/2017-IT Integrated Tax (Rate) dated 28.06.2017.
2. Determination of the imported goods as "Fertilizer Grade Phosphoric Acid" or otherwise.

Analysis:
The judgment by the Appellate Tribunal CESTAT Ahmedabad, delivered by Hon'ble Member (Judicial) Mr. Ramesh Nair and Hon'ble Member (Technical) Mr. Raju, revolves around the eligibility for exemption under Notification No. 1/2017-IT Integrated Tax (Rate) dated 28.06.2017 and the classification of the imported goods as "Fertilizer Grade Phosphoric Acid" or otherwise. The appellant, represented by Sh. Willingdon Christian, argued for exemption based on a previous order in their favor for the same goods from the same supplier. The Adjudicating Authority had previously dropped the demand in the appellant's favor. On the other hand, Sh. Prabhat K. Rameshwaram, representing the revenue, supported the findings of the order in appeal.

Upon careful consideration of the submissions and records, the Tribunal found no substantial difference in the nature of the goods imported in the current bill of entry compared to the goods in the previous adjudication order. The Tribunal noted the development in the earlier order dated 24.06.2021 and decided that the matter required re-consideration in light of this previous decision. Consequently, the Tribunal set aside the impugned orders and remanded the matter to the Adjudicating Authority for a fresh order. Importantly, the Tribunal emphasized that all issues were to be kept open, providing the appellant with ample opportunity for defense and a fair hearing. The appeals were allowed by way of remand to the Adjudicating Authority, ensuring due process and fairness in the proceedings.