9911796707
TMI Blog2007 (12) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... araman, Member (T) [Order per: T.K. Jayaraman, Member (T)]. -1. This appeal has been filed against Order-in-Appeal No.163/2006 dated 30-11-2006 passed by the Commissioner of Customs (Appeal) Bangalore. 2. The appellants are a Software Technology Park (STP) unit working under the provisions of Notification No. 52/2003-Cus. dated 31-3-2003. The Departmental officers visited the unit on 10-5-2006 and caused necessary verification. It was noticed that certain bonded goods have become obsolete and they would not be further useful for the developments of software. It was also noticed that in many cases the appellants had not applied for extension of the warehousing period. Therefore, in respect of 106 Bonds the duty liability was worke ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Order No.1129/06 dated 29-6-2006 = 2007 (219) E.L.T. 432 (T) wherein it is held that when warehousing licence is extended, the question of demanding duty does not arise. (ii) In the case of CC, Bangalore v. Infosys Technologies Ltd . - 2003 (159) E.L.T. 863 (Tri.-Bangalore). In the above case it is held that demand of duty on bonded goods should be recovered only on expiry of warehousing period. (iii) Further, the learned Advocate cited the decision of Tribunal in the case of Natural Stone Exports Ltd. v. CC, Bangalore - 2006 (198) E.L.T. 440 (Tri.-Bangalore) wherein it is held that capital goods having not been cleared from the warehouse, demand of duty is premature. 5. The learned Departmental Representative reiterated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive of the fact that the capital goods are due for extension or not. The period of extension would be allowed for such a period so that the capital goods need further extension only on the date of renewal of warehousing licence. The period of extension therefore may be adjusted accordingly for every piece of capital goods. However the maximum period of extension at a time would not be allowed for a period for more than five years. [ Illustration : In case of an EOU/EHTP/STP unit having obtained a warehousing licence on 1-1-1999 would fall due for renewal after initial 5 years period on 1-1-2004. In this case, (i) Assume a C.G has been warehoused on 1-1-2002. Hence, its extension of warehousing falls due on 1-1-2007 (ii) The warehous ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
