9911796707
TMI Blog2007 (1) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... 8414.59 and collected duty @ 45%+45%+15% (CV). The appellant company filed a Refund Claim to assess the goods under Heading 98.06 read with sub-heading 8414.90, claiming benefit of exemption Notification No. 69/87-Cus. by virtue of which the CV Duty would be nil and the duty-structure should have been 45%+45%+CV Nil. The refund amount constitutes Rs. 19,08,883/- (Rupees nineteen lakh eight thousand eight hundred and eighty-three). The claim was filed on 26-10-88. The Assistant Commissioner of Customs, Kolkata, vide his Order No. 218/95(ARS) dated 25-9-95 rejected the refund claim on the ground that the imported goods are not spare parts of Sinter Fan, by observing that the same is a Sinter Fan itself. On appeal the Commissioner (Appeals), v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Siddique took us through the documents like bill of entry and purchase order. He produced a drawing of the impugned item. He pointed out that the price in respect of the goods manufactured and sold by M/s. S.A.I.L. is fixed by a Pricing Committee of SAIL as per the guidelines of Ministry of Steel, Government of India and it has no bearing, whatsoever on the cost of production of the finished products. He also pointed out that the excess Customs Duty paid is always kept in a separate Suspense Account and it would not be added to the cost of production. In order to substantiate this point, he showed us the relevant Statements maintained by M/s. S.A.I.L. 3.Learned J.D.R. appearing for the Revenue, reiterated the findings of the lower au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... &S/ER, SAIL/BTSO/KOLKATA, reads as follows :- "We confirm that price in respect of goods manufactured and sold by M/s. SAIL is fixed by a Pricing Committee of SAIL as per guidelines of Ministry of Steel, Govt. of India and have no bearing whatsoever on cost of production of the finished products. The price of Iron & Steel products manufactured and sold by M/s. SAIL do not depend on the cost incurred by them. Steel is a commodity item, the price of commodity items are determined based on various market forces viz. Demand and Supply, landing imported cost of steel, competitors activities, Govt. policies, etc. It has got nothing to do with the reclassification/reassessment of the imported materials leading to either demand or refund of Custo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efund claim was filed in October, 1988, the first Order of Rejection was done in 1995 i.e., after a lapse of nearly seven years. The De Novo Adjudication Order rejecting the claim second time, was passed in 2003, i.e. after a lapse of about seven years of passing of the Appellate Order in 1996. In this case, it is not explained as to why so much time had been taken by the Customs Authorities to decide the issues. In view of our above observations, we allow the appeal with consequential relief to the appellant company.
7.While parting, we order that a copy of this Final Order be endorsed to the jurisdictional Chief Commissioner for information and necessary action, as deemed fit.
(Pronounced in the open Court on 15-1-2007) X X X X Extracts X X X X X X X X Extracts X X X X
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