2013 (10) TMI 38 - AT - Customs

Exemption from levy of CVD - Benefit of Exemption Notification No. 4/2006 CE - import of Zircon Sand/ Zircon Ore Held that - Following CLASSIC MICROTECH PVT. LTD. Versus COMMISSIONER OF CUS. . AHMEDABAD 2013 (1) TMI 469 - CESTAT, AHMEDABAD - the respondent were eligible for availment of benefit of Notification No. 4/2006-CE - Principal raw material was Zircon sand and Classified the same under CTH 2615 10 00 - Whether import of goods and declared the same as Zircon sand (Zircon Ore) and claimed the benefit of non-payment of CVD by availing the benefit of Notification No. 4/2006-C.E. was correct or not Held that - The goods which were imported i.e. Zircon sand were nothing but the Zircon Ore, the expert opinion having been not rebutted by any other opinion from any other expert, and specifications of imported goods seems to match with specification of the ISI standard for Zirconium Ore - Therefore the goods imported by the appellant were eligible for the benefit of Notification No. 4/2006-C.E. as the goods which were imported were nothing but Zirconium Ore Decided in favour of Assessee.

Summary

Issues:
- Stay petitions for impugned Order-in-Appeal No. 267 to 279/2013/Cus/Commr(A)/AHD
- Benefit of exemption Notification No. 4/2006-CE regarding additional duty of Customs (CVD) on imported goods (Zircon Sand/ Zircon Ore)

Analysis:
The Appellate Tribunal CESTAT AHMEDABAD addressed the stay petitions concerning the impugned Order-in-Appeal No. 267 to 279/2013/Cus/Commr(A)/AHD, where the first appellate authority had set aside the assessment conducted by the adjudicating authority. The Tribunal decided to dispose of the appeals directly due to the narrow compass of the issue. After hearing both sides and reviewing the records, it was acknowledged that the core issue revolved around the eligibility for the benefit of exemption under Notification No. 4/2006-CE dated 01.3.2006 concerning the payment of additional duty of Customs (CVD) on the imported Zircon Sand/ Zircon Ore.

The Tribunal noted that the first appellate authority had based its decision on a previous ruling by the Bench in a similar matter involving Classic Microtech Pvt. Limited. Upon examining the case laws and records, the Tribunal found that the issue was no longer res-integra. It was highlighted that in an order dated 19.3.2013 concerning Ruby Ceramics Pvt. Limited, the decision of the Tribunal in the case of Classic Microtech Pvt. Limited had been accepted, and the Board opted not to file an appeal. Consequently, the Tribunal concluded that there was no further substance to the appeals filed by the revenue.

In the final analysis, the Tribunal deemed the impugned order of the first appellate authority to be legally sound, correct, and devoid of any flaws. As a result, the appeals presented by the revenue were dismissed. The judgment was dictated and pronounced in the Court, solidifying the decision made by the Tribunal.