9911796707
TMI Blog2017 (4) TMI 543X X X X Extracts X X X X X X X X Extracts X X X X ..... the machine manufacturer have not been found to be wrong and further there is no adverse test report available on record, justifying disallowance of benefit under Notification No. 52/2003 Cus. Benefit of exemption allowed - Decided in favor of assessee. - APPEAL No. C/53459/2014-CU[SM] - Final Order No. 70322/2017 - Dated:- 22-3-2017 - Mr. Anil Choudhary, Member (Judicial) Shri Hemant Jajodia, Chartered Accountant, for Appellant Shri Pawan Kumar Singh, Superintendent (AR), for Respondent ORDER Per Anil Choudhary The issue in this appeal by the appellant/assessee, a 100% EOU unit is, whether exemption from duty free import in terms of Notification No. 52/2003 Cus, have been rightly disallowed under the fact that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 139 (Gen Sec.) dated 28/02/2008. 2.2 The appellant was issued a procurement certificate bearing No. 11/2011-12 by the jurisdictional Central Excise Superintendent on 24/05/2011 for import of the bearing the code ELMA 8303E Electricity meter Test equipment 8303E as per proforma invoice No. 201105033P (purchase order No. 3114100153-0) of the supplier manufacturer i.e. Applied Precision ltd. Slovakia, which had the approval of the STPI vide No. SIPIN/IMP/201200/5182011/50966/82342-2 dated 18/05/2011. Subsequently, at the time of the re-warehousing of the goods imported against the aforementioned procurement certificate vide Bill of Entry No. 4304836 dated 08/08/2011 and the commercial invoice No. 201107124-1, it was noticed that the item ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 111 of the Customs Act, 1962, (ii) demanded/recovery of customs duty of ₹ 7,96,677/- under Section 28 of the Act with applicable interest and (iii) equivalent penalty under Section 28(2) ibid upon the appellants. 2.4 The Adjudicating Authority vide the impugned Order-in-Original has denied the exemption from the customs duty on imported goods, and confirmed the customs duty of ₹ 7,96,677/- and ordered to recover under Section 28 of the Customs Act, 1962. He confiscated the imported goods imposed a fine of ₹ 3,10,100/- in lieu of confiscation as goods already released provisionally. A penalty equivalent to the customs duty was also imposed under Section 114A of the Customs Act, 1962 read with Section 28(2) ibid upo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 5 pcs., Power Supply for CMR 1 Units PSCI 1220A . 1 pc. Personal Computer PC 1010 . 1 pc. It is also certified that this equipment is exactly same as per the purchase order and proforma invoice of the manufacturer supplier - M/s Applied Precision. Ltd., Slovakia. A further declaration dated 26/04/2012 of the said machine manufacturer states that they are manufacturer of Electricity Meter Test Systems ELMA, further declare that the product Power Source, PS 83033 is produced and distributed in different configurations: 1/. The basic model of the Power Source is the PS 8303B with basic accuracy specification. 2/. The enhanced model of the Power Source is the PS 8303E with higher accuracy specification. The PS 8303E contains alo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ic customs duty and additional duty of Customs. In the Finance Act,1999, an additional duty of customs was imposed on HSD imported ₹ 1 per litre, which was enhanced ₹ 1.50 per litre with effect from 1st March, 2003. There was no matching amendment in the Notification No. 53/97 Cus., in the wake of imposition of this additional duty of customs on HSD. However, the consignments imported by the assessee STI during the material period were assessed by the assessing officers extending the benefit of Notification No. 53/97 Cus. Subsequently, Show Cause Notice was issued to recover exemption allowed on the warehousing Bills of Entry in so far as it related to the above additional duty of customs. This Tribunal on the finding that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, it is not the case of clearance of rewarehoused goods for home consumption and accordingly, the ruling in the case of Paras Fab International of the Larger Bench of this Tribunal (supra) is not applicable. 7. Having considered the rival contentions and on perusal of record, I find that the manufacturer/supplier located at Slovakia, have adequately explained that the machine supplied by him, and the one ordered by the appellant is one and the same and there is hardly any difference. I also notice from the facts on record, along with the Electricity Meter Testing Equipment other goods which supplement or complement the Electricity Meter Testing Equipment were also imported, which have not been objected to by the Revenue. I also fin ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
