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Issues:
Import of cars under Notification No. 64/93-C.E., claim for refund of CVD, treatment of importer as manufacturer for levy of C.V. duty, applicability of further exemption under the notification to importers. Analysis: The appellants imported two air-conditioned cars under bills of entry and cleared them by paying Customs duty and countervailing duty at 40% ad valorem under Notification No. 64/93-C.E. They sought a refund of 10% CVD based on the notification's proviso for cars registered solely as taxis. The claims were rejected by the Assistant Commissioner and Commissioner (Appeals) due to non-satisfaction of conditions under the proviso. The appellants argued that importers should be treated as manufacturers for C.V. duty levy, fulfilling the taxi registration condition, entitling them to the 10% exemption and refund. The dispute centered on whether importers could claim the further exemption of 10% under the notification meant for manufacturers. The notification specified conditions for the additional exemption, including payment of duty at 40% ad valorem, registration as a taxi, non-collection of the exemption amount, and filing a refund claim. The Tribunal noted that while the imported cars were treated as manufactured in India for C.V. duty, it did not equate importers with manufacturers for the further concession under the proviso. Citing legal precedents, including the Thermax Pvt. Ltd. case, the Tribunal emphasized that the importer cannot be considered a manufacturer for the purpose of the notification, which extends benefits only to manufacturers. The Tribunal distinguished various court decisions cited by the appellants, clarifying that none supported treating importers as manufacturers. Notably, the decision in the Hyderabad Industries Ltd. case highlighted the necessity of manufacture for C.V. duty levy and the presumption of production in India. The Tribunal also addressed the appellants' reliance on other cases like Motiram Tolaram and J.K. Synthetics, emphasizing their inapplicability to the present scenario. Additionally, the Tribunal dismissed the appellants' reliance on a previous order in their case, which did not address the importer's status as a manufacturer under the notification. Ultimately, the Tribunal concluded that the proviso granting a 10% concession did not apply to importers, affirming the lower authorities' decision and rejecting the appeal. The judgment underscored the distinction between importers and manufacturers concerning the entitlement to further exemptions under the notification, emphasizing that importers cannot claim benefits meant for manufacturers under the proviso.
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