9911796707
TMI Blog2013 (12) TMI 882X X X X Extracts X X X X X X X X Extracts X X X X ..... he impugned goods under import are not processed filament yarns, prima facie, the appellants are not eligible for the duty concession claimed - The 2nd appellant has no doubt taken a ground regarding limitation but the same was not argued and further the claim of limitation has not been substantiated by producing a copy of the show-cause notice and the copies of the Bills of Entry. Hence, at the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e regarding the rates of Basic Customs Duty and the Education Cess. The only dispute is whether Additional Duty of Customs equal to Excise duty should be charged at the tariff rate of 16% or at the exempted rate of 8%, under exemption Notification No. 29/2004-C.E., dated 9-7-2004 as amended by Notification No. 10/2005-C.E., dated 1-3-2005. The dispute is centered on satisfaction of the condition i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10/2005-C.E., dated 1-3-2005 also makes it clear that the additional duty of 8% has been prescribed for processed filament yarn manufactured by independent processors. 5. In view of the factual position that the claimed exemption under amended Notification No. 29/2004-C.E. is meant for processed filament yarn and the impugned goods under import are not processed filament yarns, prima facie, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to pre-deposit 50% of the duty amount in each case within four weeks from the date of receipt of this order and to report compliance within four weeks thereafter on 15-11-2009. Subject to compliance with the above direction, the requirement of pre-deposit of the balance amount shall remain waived during pendency of the appeals. (Pronounced in court on 19-9-2011) - - TaxTMI - TMITax - Cust ..... X X X X Extracts X X X X X X X X Extracts X X X X
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