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2000 (4) TMI 112 - AT - Central Excise
Issues involved: Interpretation of Notification 13/97-Cus. regarding concessional rate of duty for specified goods, compliance with Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996, misdeclaration of imported items, recovery of differential customs duty, imposition of penalties.
Summary: 1. The appellants, manufacturers of colour picture tubes, imported goods at concessional duty rate under Notification 13/97-Cus. for use in manufacturing specified finished goods. A show cause notice was issued for misdeclaration of items as parts of colour tubes instead of deflection yoke, leading to recovery of differential customs duty and penalties. The lower appellate authority confirmed the duty demands but set aside the penalties. 2. The appellants argued that the non-inclusion of disputed items in the Registration Certificate was a procedural failure and did not affect their eligibility for the concessional rate of duty. They contended that Rule 8 of the 1996 Rules for recovery of excise duty was not applicable as the imported goods were used for the intended purpose. The Revenue argued that the items were essential for deflection yoke, a separate excisable item, and non-registration was a mandatory requirement of the Notification. 3. The Tribunal noted that Registration Certificate is mandatory for availing concessional duty, and since the disputed items were not registered during the relevant period, the appellants were not eligible for the benefit. Deflection yoke was considered an independent excisable item, and non-registration of its parts was detrimental to the claim for concessional duty. Rule 8 was deemed applicable as the imported goods were not used for the intended purpose, justifying the recovery of differential duty. 4. Consequently, the Tribunal upheld the duty demands and rejected the appeal, affirming the jurisdiction of the Assistant Commissioner of Central Excise in issuing the notice for recovery of differential duty.
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