9911796707
TMI Blog2016 (1) TMI 1049X X X X Extracts X X X X X X X X Extracts X X X X ..... CTH 8479 or 8705, the exemption Notification 21/2002 is admissible only if the goods appearing in the list 18 of Notification No. 021/2002-Cus dated 01-03-2002 (Sr. No. 230). However, the Ld. Adjudicating Authority has not decided this issue that if the goods classified under Chapter 8705 whether the exemption is available to the subject imported goods. We find that the goods imported is “Slurry Seal Machine” used for construction of road by operation of paving of the material on the road. There is no dispute that “Slurry Seal Machine” is mentioned in list 18 of Notification No. 021/2002-Cus dated 01-03-2002 (Sr. No. 230). The matter deserves to be reconsidered. - Matter remanded back. - Appeal No. C/204/11-Mum - - - Dated:- 26-8-2015 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant classified the goods under CTH as well as CTSH 84791000. They also claimed exemption of duty under Notification No. 021/2002-Cus dated 01-03-2002 (Sr. No. 230). 3. At the time of assessment, it was contented by the assessing authority that the appellant had not fulfilled the conditions of the Notification No. 021/2002-Cus (Sr. No. 230) in as much as the work which the appellant has claimed to be under taking is repair of cracks in road, which has not covered under the activity prescribed in the condition of exemption notification. It was also contented that no valid contract wherein the import has been shown as contractor and sub-contractor as per the condition 2(II) sub condition (ii) or (iii) has been submitted by the importer. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Act, 1962, the said issue was settled and it has not examined the said matter afresh. 5. Shri V. V. Gautam, Ld. Counsel for the appellant submits that the adjudication order was passed without considering the submission of the appellant and contended that the appellant had accepted the denial of exemption notification. He submits that in their submission dated 01-11-2010, the appellant categorically agitated the matter of classification and consequential benefit such as exemption notification. Therefore, it is not correct on the part of the Adjudicating Authority to say that the appellant accepted the assessment made by the department; therefore the Adjudicating Authority ought to have considered the eligibility of the exemption apart ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imported by the appellant is especially mentioned in the list 18 as specified under Notification No. 21/2002-Cus. It is eligible for the exemption. All the conditions, such as certificates of all the authorities on the construction, have been complied with. He alternatively submits that even if the classification is decided under CTH 8705, the exemption is available under the same notification for the reason that the exemption notification is allowed in respect of the goods, of list 18 irrespective of any Chapter Heading. In terms of exemption entry provided under Sr. No. 230, it was mentioned as 8479 or any other chapter , therefore even the goods also classified under 8705 the exemption notification is available. 6. On the other hand ..... X X X X Extracts X X X X X X X X Extracts X X X X
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