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TMI Blog2011 (2) TMI 625X X X X Extracts X X X X X X X X Extracts X X X X ..... plea of the Revenue was of course, rejected by the Tribunal in the case of Malwa Industries Ltd., which stands confirmed by the Hon’ble Supreme Court [2009 -TMI - 32788 - SUPREME COURT ]- Decided in favour of assessee. - C/154-171/2009 - A/412-429/2011-WZB/AHD - Dated:- 24-2-2011 - Ms. Archana Wadhwa, Shri B.S.V. Murthy, JJ. REPRESENTED BY : Shri V. Sridharan, Advocate, for the Appellant. Shri R. Nagar, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. All the appeals are being disposed off by a common order as they arise out of the same impugned order passed by Commissioner (Appeals). 2. As per facts on record the appellant imported Vat Indigo Blue falling under Customs Tariff Heading 3204 15 59. So ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue is covered by the earlier decision of the Tribunal in the case of Malva Industries Ltd. v. CC, Amritsar reported in 2008 (229) E.L.T. 233 (Tri. - Del.). The said order of the Tribunal stands merged with the order of the Hon ble Supreme Court, when the appeal filed by the Revenue against the Tribunal s order was rejected by the Hon ble Supreme Court as reported in 2009-TIOL-17-SC-CX = 2009 (235) E.L.T. 214 (S.C.). However the said decision of the Tribunal does not stand followed by Commissioner (Appeals) on the ground that the same did not discuss the issue from the angle as to whether Vat Indigo Blue is covered by the description of the excisable goods, as appearing against Sr. No. 67 of the notification in question. The issue befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed as per the appellant. 6. The above plea of the appellant stands rejected by the appellate authority by observing as under: It is therefore clear from the above description of items covered in Sr. No. 67 that the exemption from CVD envisaged under the entry is available only to finishing agents, dye carriers falling under CTSH 3204 or 3809 used in the factory for manufacture of textile and textile articles to accelerate the dyeing or fixing of (1) dye-stuffs, (2) printing paste and (3) other products and preparations of any kind. As already found above, the item Vat Indigo Blue falling under CTSH 3204 15 59 imported by the appellant being a Vat dye by itself, would not fit to the category of items described as finishing agen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s seen from above, he has concluded that the expression other products and preparations of any kind has to be restricted only to the goods classifiable under Heading 3809. The same cannot be extended to all the products and preparations of chapter Heading 3204 in as much as the same would render the notification meaningless and redundant. He has observed that in as much as the entry does not specify all goods, the Vat Dye imported by the appellant classifiable under Heading 3204 would not be covered by the said expression. 8. We find no merits in the above reasoning of the appellate authority. Admittedly Vat Dye falls under Customs Tariff Heading 3204, which is one of the specified tariff headings against Sr. No. 67. The reference by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s ambit the products of Chapter Heading 3204 also. As such we are of the view that the Vat Indigo Blue Dye imported by appellant is covered by the notification. 9. In any case, we find that Commissioner of Customs (Appeals) Navasheva vide its Order-in-Appeal No. 491 to 506 (Gr.IIA)/2009(JNCH) dated 30-9-2009, subsequent to the present impugned order, has extended the benefit of the notification to the same appellant in respect of subsequent merits by observing as under : I am in agreement with the view that the purpose of such additional duty was to provide for a level playing field for the Indian manufacturer, by taking the imported goods on the same basis as the goods manufactured in India. Therefore, if the goods manufactured in I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as carried to the Hon ble Supreme Court against the order of the Tribunal. The said plea of the Revenue was of course, rejected by the Tribunal as also by the Hon ble Supreme Court. As such the Revenue, having accepted the coverage of Vat Indigo Blue Dye by the description of the goods, cannot be allowed to take an altogether different plea and contest the applicability of the notification on the basic issue of non coverage of the goods by the notification. It may be observed that having challenged the order of the Tribunal before Hon ble Supreme Court on the limited ground of non use in the factory of manufacture, the Revenue is deemed to have otherwise accepted the fact that Vat Indigo Blue is covered by the description of the goods appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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