9911796707
|
Home
Issues:
Eligibility for exemption under Notification 103/61-C.E., dated 20-4-1961. Analysis: The appellants, manufacturers of Synthetic Organic Dyes, sought a refund of countervailing duty paid on imported intermediates under Notification 103/61. The Assistant Collector rejected the claim, stating that the benefit of the Notification applies only to raw materials or intermediates under Tariff Item 14-D and not those under Tariff Item 68. Additionally, Notification 104/79 barred credit of countervailing duty for materials under Tariff Item 68 used in manufacturing excisable goods if countervailing duty was paid on them. The Collector (Appeals) upheld the Assistant Collector's decision, leading to this appeal. The Tribunal examined Notifications 103/61 and 104/79 to resolve the dispute. Notification 103/61 exempts synthetic organic dyestuffs made from imported intermediates from excise duty equivalent to countervailing customs duty paid on those intermediates. There is no restriction in the Notification specifying that the imported intermediates must fall under Tariff Item 14-D. The Tribunal concluded that the Notification applies to any imported intermediate under any Tariff Item. Notification 104/79, which restricted credit for materials under Tariff Item 68, does not limit the scope of Notification 103/61. The Tribunal held that the appellants, falling under Notification 103/61, are entitled to its benefits for the refund period of 1-11-1979 to 20-4-1980. In light of the clear language of Notification 103/61 and the absence of restrictions on the type of imported intermediates, the Tribunal set aside the previous order and allowed the appeal, granting consequential relief to the appellants.
|
