9911796707
TMI Blog2000 (1) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... obtained that benefit by claiming the imported machinery to be covered by tariff Item 84.66, it was not open to the appellant later on to canvass much less claim that the machinery in question is covered by Tariff Item 84.31, for receiving the benefit of total exemption under Notification 62/83 and that it is not liable to pay auxiliary duty at the reduced rate of 20% on goods falling under Tariff Item 84.66 under Notification No. 61/83. Whether or not the specific machinery imported by the appellant is also covered by Item No. 84.31, under the circumstances, was irrelevant and apparently a devise to claim ‘unavailable’ benefit under Notification 62/83. In the established facts and circumstances of the case, the appellant was not entitl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs Tariff Act, 1975. The appellant has admittedly enjoyed the concession pursuant to that registered contract in the matter of payment of basic customs duty as well as additional duty. The appellant after having enjoyed that benefit also claimed benefit of total exemption from payment of Auxiliary Duty under Notification 62/83-Cus., dated 1-3-1983. According to the appellant, since Notification 62/83 was issued to grant total exemption from Auxiliary Duty on 19 items in view of GATT agreement, the appellant was also entitled to its benefit since the machinery imported by him fell under one of the 19 items. According to the Revenue, however, the appellant was not entitled to claim benefit of Exemption Notification 62/83, dated 1-3-1983 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) Machinery including prime-movers, (b) Instruments, apparatus and appliances, (c) Control gear and transmission equipment. (d) Auxiliary equipment as Well as all components (whether finished or not) or raw materials for the manufacture of the afore said items and their com ponents, required for the initial setting up of a unit, or the substantial expansion of an existing unit, of a specified : industrial (1) plant, irrigation (2) project, power project, (3) mining project, (4) project for the (5) exploration for oil or other minerals, and such other projects (6) as Central Government may, having ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... falling under Tariff Item 84.66. 6. It is not disputed before us that benefit in payment of basic duty and additional duty, in terms of Notification No. 268/76, dated 2-8-1976, has already been obtained by the appellant for importing the machinery as per a contract registered with the Customs Authorities under Tariff Item 84.66. Having so obtained that benefit by claiming the imported machinery to be covered by tariff Item 84.66, it was not open to the appellant later on to canvass much less claim that the machinery in question is covered by Tariff Item 84.31, for receiving the benefit of total exemption under Notification 62/83 and that it is not liable to pay auxiliary duty at the reduced rate of 20% on goods falling under Tariff Item ..... X X X X Extracts X X X X X X X X Extracts X X X X
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