9911796707
TMI Blog1991 (5) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... Details for Consignment No. 1 Details for Consignment No. 2 Details for Consignment No. 3 Name of Ship JESENICE VISHVA AMITABH VISHVAADITYA Quantity 10050 Kgs. 49950 Kgs. 20000 Kgs Bill of Entry Cash No. 2246/117 717/565 948/291 Cash No. 1177 dated 9-4-1979 1501 dated 19-8-1979 2811 dated 21-9-1979 3. The imported goods were used in the manufacture of Sodium Salt of sulpha somidine which in turn was converted into the bulk drug sulpha somidine. As the Customs Department was of the view that in order to claim the benefit of concessional rate of duty available under Sl. No. 11 of the table annexed to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and in view of the facts stated, the order-in-appeal has been vitiated and has to be set aside for de novo consideration on the facts of the basis as claimed by the appellants. While doing so due consideration needs also to be given to the fact that the appellants have since filed end-use certificate . 6. The reasoning given in the order impugned before us for rejection of the refund claims is that the photo-copy of the certificate issued by the Superintendent of Central Excise shows that the goods were used in the manufacture of a drug intermediate and not a drug. The lower appellate authority has discarded the letter produced by the importers from M/s. Hindustan Ciba-Geigy Ltd. of 5-5-1989 to the effect that the imported raw material wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ember 1981 has not been challenged till now and, therefore, it has to be accepted as it stands. Even after the personal hearing before the Collector (Appeals), the importers wrote to the lower appellate authority on 10-5-1989 referring to the end-use certificate filed along with the letter dated 14-11-1981 and this reference is at para 7(g) of the above letter. Hence the Department cannot now at this belated stage plead that the certificate should be rejected for any reason whatsoever. The other contention of the learned SDR that the notification should be read as meaning that the importers themselves should manufacture the drugs from the imported raw material is also not tenable as there is no such condition in the Notification which reads ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y but for the exemption contained herein and that already paid at the time of importation. TABLE S. No. Description of the goods 1. ..... 2. ..... 3. ..... 4. ..... 5. ..... 6. ..... 7. ..... 8. ..... 9. ..... 10. .... 11. Acetonitrile 12. .... 13. .... 14. .... 15. .... 16. .... 17. .... 8. On a careful consideration of the submissions of both sides and a consideration of the certificate of end-use we hold that the importers are entitled to the benefit of concessional rate of duty in terms of Not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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