9911796707
TMI Blog2015 (10) TMI 2393X X X X Extracts X X X X X X X X Extracts X X X X ..... rade Calcined Petroleum Coke" and filed a Bill of Entry bearing No.377676 dated 26th November, 2007, claiming its classification under CSH No.2713 11 12 of Customs Tariff Act, 1975 and benefit of exemption Notification No.20/2006-Cus dated 1st March, 2006, from payment of additional duty of Customs (CVD) leviable under Section 3(5) of the Customs Tariff Act, 1975. The goods cleared on assessment allowing the said benefit. Subsequently , they were issued with a show-cause cum demand notice on 02nd July, 2008, alleging wrong ayailment of Notification No.20/2006-Cus dated 1st March, 2006 and duty of Rs. 6,76,533/- was demanded under proviso to Sec. 28(1) of Customs Act,1962. On adjudication, the ld.Commissioner confirmed the demand and imposed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification leaving the said notification redundant. Further, he submitted that the ld.Commissioner has added the words, like, coal, lignite or pitch, which are nowhere mentioned in the said notification so as to allow the benefit to coke obtained only from these sources. 3.2 Further, he has submitted that there is no dispute of the fact that calcined petroleum coke is also a form of coke. In support, he has referred to an extract of Materials Hand Book by George S. Brady, which states that the terms "coke" includes pitch coke, petroleum coke, calcined petroleum coke etc. Therefore, the benefit of exemption should be allowed to all varities of coke. In support, he has referred to the Hon'ble Supreme Court's decisions in the cases of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Petroleum Coke", which itself indicate that the "coke" imported was "petroleum coke" and not obtained from coal. Therefore, there is no suppression of facts and claiming classification or exemption on the basis of description by itself cannot be constituted as mis-statement/mis-declaration or suppression of facts. In support, he has referred to the decision of the Hon'ble Supreme Court in the case of Northern Plastics Ltd. Vs. Collector of Customs & Central Excise 1998 (101) ELT 549 (S.C.). He has also produced an assessed Bill of Entry dated 09.01.2012 pertaining to Nava Seva Customs House, Navi Mumbai, wherein "Electrode Grade Calcined Petroleum Coke" failing under Chapter Sub-heading No.27131200, has been assessed allowing benefit o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tariff item of the First Schedule Description of goods Standard rate (1) (2) (3) (4) 2. 27 Petroleum crude, kerosene for public distribution scheme, liquefied petroleum gas for Domestic household consumers, petrol, diesel coal, coke and petroleum gases and fuels Nil 3. ------- ------------ -------- 6. It is not in dispute that the Appellant had imported the said "Electrode Grade Calcined Petroleum Coke" against Bill of Entry No.377676 dated 26.11.2007. The benefit was denied to the Appellant on the ground that the said exemption is available only to" coke" derived from "coal", not derived from "petroleum". The meaning of "coke" as referred to by the ld.C.A. for the Appellant, mentioned in McGraw-Hill, Dictionary of Science a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Gujarat State Fertilizers Company, (supra), their Lordship interpreted that "Fertilizer" includes e various species of fertilizers, namely, chemical fertilizer, soil fertilizer, animal fertilizer or vegetable fertilizer etc. In absence of any such restriction, therefore, in our opinion, the benefit of the exemption Notification No.20/2006-Cus dated 01.03.2006 as amended, is available to "Electrode Grade Calcined Petroleum Coke" imported by the Appellant. 7. We also find that the similar goods were allowed to be exempted from payment of additional duty of excise under Section 3 (5) of CTA, 1975 at the Nava Seva Customs House and no contrary fact is produced before us by the Revenue. 8. Besides, we find force in the contention of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
