2009 (8) TMI 990

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ption is not deniable. In the present case there is not even an allegation that Coke which was found short was diverted for some other purpose. In absence of such allegation, the ratio of the decision of Hon’ble Supreme Court is fully applicable. Appeal allowed - decided in favor of appellant.
Shri S.S. Kang, Vice-President Shri S.P. Majumdar, Advocate, for the Appellant. Shri R.K. Chakraborty, JDR, for the Respondent. ORDER Heard both sides. 2. Appellant filed this appeal against the impugned order whereby the demand is confirmed in respect of the goods found short at the time of receipt in the factory. Appellant made import of 5200 M.T. of Metallurgical Coke. The factory is situated at a distance approx. 500 K.M. from the port of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d for intended purpose therefore the demand is rightly made. Revenue relied upon Rule 8 of Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996 and submit that in case the goods imported are not used for intended purpose the duty is leviable. 6. I find that in this case appellant made import of 5200 MT of Metallurgical Coke and when the weighment was done in the factory it comes to 4917 MT. The case of the appellant is that as there is a moisture contained in the Coke there are some losses on account of moisture and transportation handling losses. Commissioner (Appeals) in the impugned order allowed the losses to the extent of 1%. The Commissioner (Appeals) held as under :- From the above i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he appellant claimed the benefit of the aforesaid Notifications in respect of the entire lot of parts imported relying, inter alia, upon the earlier decision of the Tribunal in National Organic Chemical Indus. Ltd. v. Collector of Customs (Import), Mumbai, 2000 (126) E.L.T. 1072 which had held that the benefit of the Notifications could not be denied in respect of goods which were intended for use for manufacture of the final product but could not be so used due shortage or leakage. The Notifications relied upon in the decision in National Organic Chemical Indus. Ltd. (supra) are substantially similar to the present Notification. The appeal preferred by the Department from the decision of the Tribunal was dismissed by this Court on 20th Feb .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X