9911796707
TMI Blog2011 (2) TMI 885X X X X Extracts X X X X X X X X Extracts X X X X ..... esent case, as the goods were removed under these rules for specified use and in case the goods were not used for the specified use, prima-facie, the recipient is liable to pay the duty. As the goods were cleared under CT-3 certificate and duly reflected in the statutory records, which were filed before the jurisdictional authorities, therefore, we find that applicant has strong case on limitation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efit of notification on the ground that the G.I. Hollow profiles are not accessories for airconditioning equipments as the same are used only for supporting connecting system, hence not entitled for exemption under Notification No. 22/2003-C.E. The adjudicating authority confirmed the demand by invoking extended period of limitation on the ground of suppression with intent to evade payment of duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der which the goods were cleared only centralized air-conditioning equipment, air-conditioner, as per the condition thereof are entitled for exemption. In the present case, the G.I. Hollow profiles are used only for supporting connecting system, hence the same cannot be considered as equipment or spares for aircondition system. The Revenue also relied upon the provisions of Rule 21 22 of the Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pment or spare for air-conditioning system. We find that as per the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, a manufacturer who intent to receive goods for specified purpose at concessional rate of duty has to make an application to the jurisdictional proper officer and on the basis of the application, the manufacturer-recipient ..... X X X X Extracts X X X X X X X X Extracts X X X X
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