9911796707
TMI Blog2014 (1) TMI 679X X X X Extracts X X X X X X X X Extracts X X X X ..... ry - Prima facie, the extended period of limitation was not invoked in this case without a firm footing - in the event of the demanded duty having to be paid by the appellant, they would be entitled to CENVAT credit of CVD and SAD paid on the imported parts to the extent of 58% of the duty demand – the plea of revenue-neutrality accepted – Thus, the Pre-deposits waived till the disposal – Stay gra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the submissions of both sides, we find that the aforesaid demand of duty on Automobile Parts imported by the appellant and cleared under the Heading 8507 of the Customs Tariff Schedule and sold after affixure of brand name is being challenged on merits and on limitation. The demand is based on the premise that the activity of affixing brand name to the imported parts after its clearance for hom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to be falling under any heading, against the said Entry No. 97 of the notification would include all goods including batteries, break assembly, tyres, etc. which, upon affixure of brand name thereon after importation to India, would attract levy under Section 4A of the Central Excise Act. It is argued that such doubts expressed by the field formations were clarified by the Board in December 2008 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on was not invoked in this case without a firm footing. 2. The learned counsel has also submitted that, in the event of the demanded duty having to be paid by the appellant, they would be entitled to CENVAT credit of CVD and SAD paid on the imported parts to the extent of 58% of the duty demand. We have heard the learned Commissioner (AR) also in this connection. After considering the submission ..... X X X X Extracts X X X X X X X X Extracts X X X X
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