2001 (7) TMI 710 - AT - Central Excise

Summary

Issues:
- Interpretation of Notf. No. 9/99 for claiming concessional rate of duty
- Requirement of filing a separate option letter under the notification
- Date of exercising the option for availing the benefit
- Applicability of the benefit from the date of exercising the option
- Remand for determining the date of receipt of option letter/classification list

Interpretation of Notf. No. 9/99 for claiming concessional rate of duty:
The appeals were filed by the Revenue challenging the order of the Commissioner (Appeals) regarding the interpretation of Notf. No. 9/99. The Commissioner held that the benefit of the notification could be availed by submitting the required information on the body of the classification declaration. The Revenue argued that an option letter was necessary for availing the benefit under the notification. The Tribunal noted that the notification did not specify the requirement of a separate option letter and ruled that the benefit could be claimed in the classification list itself.

Requirement of filing a separate option letter under the notification:
The Revenue contended that an option letter needed to be filed as per para 2 of Notf. No. 9/99 for claiming the benefit. They emphasized that the date of exercising the option was crucial for determining the availability of the benefit. However, the Tribunal observed that the notification did not mandate a separate declaration and held that mentioning the notification number in the classification list sufficed for claiming the benefit.

Date of exercising the option for availing the benefit:
The Revenue stressed that the date of exercising the option was essential for granting the benefit under the notification. They argued that the benefit would only be available from the date of exercising the option until the end of the Financial Year. The Tribunal concurred that the date of option exercise was significant and needed to be specified for providing the benefit.

Applicability of the benefit from the date of exercising the option:
The Tribunal determined that the benefit of Notf. No. 9/99 would be applicable from the date of receipt of the option letter or classification list by the Assistant Commissioner. As the options were received on different dates impacting eligibility, the Tribunal remanded the appeals to the Commissioner (Appeals) to ascertain the dates of receipt for determining the benefit's availability to the assessees.

Remand for determining the date of receipt of option letter/classification list:
Due to the varying dates of option receipt being crucial for eligibility, the Tribunal remanded the appeals for the Commissioner (Appeals) to establish the specific dates of receiving the option letter or classification list. The benefit would be granted to assessees who had filed the option letter or made a claim for Notf. No. 9/99. The appeals were disposed of accordingly.