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Issues:
- Eligibility for concessional rate of basic customs duty under Notification No. 188/87-Cus. - Eligibility for auxiliary duty under Notification No. 209/87-Cus. Analysis: 1. The appeal involved a consideration of whether goods imported by M/s. Steel Authority of India Limited were eligible for concessional rates of basic customs duty and auxiliary duty under specific notifications. The Collector of Customs (Appeals) had previously determined that the concessional rate of duty under Notification No. 188/87-Cus. applied only to goods for the electronic industry, not industrial control purposes. 2. The appellant's representative referred to a decision by the High Powered Committee on disputes, allowing the appeal to be pursued in the Tribunal. The appellant contended that the imported goods, Relays 230 Volts D.C. up to 5 Amperes, were correctly declared and fell within the description of goods eligible for concessional duty under Notification No. 188/87-Cus. 3. The Manager (Finance) emphasized that the goods imported were suitable for Relays 230 Volts D.C. and 5 Amperes, listed under the concessional rate in Notification No. 188/87-Cus. He argued that the Collector of Customs Appeals' interpretation was incorrect as various goods, not limited to the electronic industry, were covered by the notification. Reference was made to the classification of goods under different Customs Tariff chapters. 4. The Respondent, represented by the ld. SDR, contended that the goods were intended for the electronic industry, not the appellants' Iron & Steel manufacturing activities. Regarding auxiliary duty, it was highlighted that the relevant date for determining duty liability was before the issuance of Notification No. 209/87-Cus., rendering it inapplicable. 5. The Tribunal acknowledged that the imported goods were designed for specific electrical use and correctly declared. It was noted that Notification No. 188/87-Cus. included various goods eligible for concessional duty, including Relays of contact rating up to 7 Amperes, supporting the appellant's claim for concessional rate of duty. 6. Concerning Notification No. 209/87-Cus., it was clarified that the goods were imported before its effective date, making the notification irrelevant for auxiliary duty payment. The Tribunal's analysis confirmed the eligibility of the goods for the concessional rate under Notification No. 188/87-Cus. but excluded them from the scope of Notification No. 209/87-Cus. 7. Ultimately, the Tribunal partially allowed the appeal, determining that while the goods were eligible for the concessional rate of basic customs duty under Notification No. 188/87-Cus., the auxiliary duty under Notification No. 209/87-Cus. was not applicable due to the import date preceding the notification's effect. 8. The Tribunal's decision was based on a detailed examination of the notifications, the nature of the imported goods, and the relevant dates for duty assessment, resulting in a partial allowance of the appeal based on the specific provisions of the notifications in question.
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