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2023 (11) TMI 1136 - AT - CustomsExemption from Customs Duty - import of Boron Ore - applicability of Sr.No. 130 of customs notification No. 15/2017-CUS dated 30.06.2017 - period from 26.12,2017 to 11.05.2020 - HELD THAT - It is found that the eligibility of the exemption on import of Boron Ore was in dispute in many cases and a bunch of appeals have been disposed of by this Tribunal in the case of PRADIPKUMAR P PATEL VERSUS C.C., AHMEDABAD 2023 (1) TMI 1318 - CESTAT AHMEDABAD , wherein the Tribunal has remanded the matter to the Adjudicating Authority. Since, in the above decision of this Tribunal identical issue that of in the present appeal is involved, it is in the interest of justice that the present matter may also be remanded and to be decided by passing a de-novo order by the Adjudicating Authority considering the observation made in the above decision. Appeals are allowed by way of remand to the Adjudicating Authority.
Issues involved:
The issue involved in the present case is whether the appellant's import of 'Boron Ore' is eligible for exemption under Sr.No. 130 of customs notification No. 15/2017-CUS dated 30.06.2017 for the period from 26.12.2017 to 11.05.2020. Details of the judgment: Issue 1: Eligibility for exemption under customs notification The appellant contended that the Tribunal had remanded similar appeals to the Adjudicating Authority previously and requested a similar remand in this case. The revenue reiterated the findings of the impugned order. The Tribunal noted that the eligibility of the exemption on the import of 'Boron Ore' had been disputed in various cases. Referring to a previous order remanding a similar matter, the Tribunal found that the matter needed to be reconsidered in light of the test reports and judgments relied upon by the appellant. The Tribunal set aside the impugned order and allowed the appeals by way of remand to the Adjudicating Authority for a fresh decision. Key points: - The test reports confirmed the goods imported as Boron Ore. - The dispute centered around whether the imported Boron Ore was naturally mined or concentrated. - The Tribunal emphasized the need to consider the defense submissions and judgments cited by the appellants in determining the eligibility for exemption. - The Tribunal set aside the impugned order and allowed the appeals for remand to the Adjudicating Authority for a fresh decision. Significant legal references: - H.P.L. Chemicals Ltd v CCE-2006 (197) ELT 324 - Orient Ceramics & Inds Ltd v CC-2008 (226) ELT 483 (SC) - Tata Tea Ltd v CCE-2004 (164) ELT 315 - Indian Oil Corporation v CCE-1991 (53) ELT 347 - Kantilal Manilal & Co v CC-2004 (173) ELT 35 - CC v Finesse Creation Inc- 2009 (248) ELT 122 Bom - Commissioner v Finesse Creation Inc-2010 (255) ELT A120 (SC) - Comr. v Sudarshan Cargo P. Ltd - 2010 (258) ELT 197 (Bom) - Chinku Exports v CC - 1999 (112) ELT 400 - Commissioner v Chinku Exports- 2005 (184) ELT A36 (SC) - Shiva Kripa Ispat P. Ltd v CC-2009 (235) ELT 623-Tri-LB - Comr. v Shiva Kripa Ispat P. Ltd -2015 (318) ELT A259 (Bom) - Natwarlal & Co v CC-2012-TIOL-2171-CESTAT-MUM - Kores (India) Ltd. 2019(5) TMI 922
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