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2023 (5) TMI 987 - AT - CustomsEligibility to avail the benefit of Notification No.12/2012 dated 17.03.2012 for import of Phelps Dodge Brand Electrical Cable 132 KV (EHT Cables Extra High Tension Cables) - adjudicating authority denied the benefit of the said Notification and assessed the normal rate of duty against the said order. HELD THAT - The said issue came up before the Tribunal in the COMMISSIONER OF CUSTOMS (PORT) , KOLKATA VERSUS TATA STEEL LTD. 2018 (6) TMI 1832 - CESTAT KOLKATA , wherein it was held that After going through the definition as contained in McGraw Hill dictionary it appears that the same confined only to Cathode Ray Tube (CRT) which are generally used to manufacture of computer monitor and picture tube of T.V. etc. The imported cable does not belong to that category. Therefore, the Ld. Commissioner (Appeals) has rightly set aside the order of the Lower Adjudicating Authority and by extending the benefit under the notification. We find no infirmity in the order of the impugned order, so the same is hereby sustained. The appeal filed by the Revenue is dismissed. The ground, which has been taken for filing these appeals, is that the matter in the case of Tata Steel Ltd., is pending before this Tribunal. Therefore, the appeals are filed - As the issue has already been settled in favour of Tata Steel Limited by this Tribunal, relying on the same, it is held that the respondent are entitled for Notification No.12/2012 dated 17.03.2012 Sl.No.376. The appeals filed by the Revenue are dismissed.
Issues involved:
The eligibility of the respondents to avail the benefit of Notification No.12/2012 dated 17.03.2012 for the import of goods. Summary: Issue 1: Eligibility for Notification No.12/2012 The case involved the import of "Phelps Dodge Brand Electrical Cable 132 KV (EHT Cables = Extra High Tension Cables". The respondents claimed exemption under Notification No.12/2012 dated 17.03.2012 Sl.No.376, which was denied by the adjudicating authority. The Commissioner (Appeals) allowed the benefit of the said Notification, leading to the Revenue filing appeals against the impugned orders. The Tribunal referred to a previous case involving Tata Steel Ltd. where the benefit was extended to "Extra High Tension Cable" exceeding 33,000 volts. The Tribunal upheld the benefit for the respondents based on the precedent set in the Tata Steel Ltd. case, dismissing the appeals filed by the Revenue. Conclusion: The Tribunal upheld the eligibility of the respondents for the benefit of Notification No.12/2012 dated 17.03.2012 Sl.No.376, based on a previous case precedent, and dismissed the appeals filed by the Revenue.
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