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TMI Blog2017 (5) TMI 323X X X X Extracts X X X X X X X X Extracts X X X X ..... 0559 to 10563 of 2014-SM - A/10889-10896/2017 - Dated:- 17-4-2017 - Dr. D.M. Misra, Member (Judicial) Shri Vipul Khandar, Chartered Accountant for the appellants Dr. J. Nagori, A.R. for the Respondent-Revenue ORDER Per Dr. D.M. Misra Heard both sides. These appeals are filed against the respective Orders-in-Appeal No.91 to 97/2013/Cus/Commr(A) /AHD dated 25.2.2013; and No.38 to 42/2014/Cus/Commr(A)/ Ahd dated 22.1.2014 passed by the Commissioner(Appeals), Customs, Ahmedabad. 2. Briefly stated the facts of the case are that the appellants had imported Prime Quality Pre-painted Aluminium Zinc Alloy Coated Steel Sheet in Coil form and cleared the same on payment of duty of Customs including 4% SAD. Later, they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld proflex roof, and since the imported item was different from the proflex roof, the benefit of the Notification No.102/77 was held to be inadmissible. 5. I find that taking into consideration the facts of the case, the Hon ble Gujarat High Court framed the question of law in regard, and anlysing the issue observed that proflex roof is different from the imported coil sheets, hence benefit of Notification No.102/2007-Cus dated 14.9.2007 cannot be extended to the assessee. Their Lordships observed as follows: 6.2 In the present case, what is imported by the appellant is coil sheets. The special Additional Duty is paid on such imported goods namely coil sheets, Thereafter, what is manufactured and sold by the appellant is Proflex Roo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tage, it is required to be noted that even in the invoice the rate of laying of Prolex Roof is also charged on per square meter including the value of the material. There is no separate invoice / bill issued for coil sheets. Therefore, it cannot be said that what is sold by the appellant to his client is same goods which is imported i.e. coil sheets. Under the circumstances and one of the condition of Notification No.102/2007-Cus dated 14.09.2007 has not been complied with i.e. appellant has not paid VAT on the goods imported i.e. coil sheets and what is sold subsequently is Proflex Roof and what is charged by the appellant is for Proflex Roof on which the VAT has been paid and as the VAT is not paid on the coil sheets, the appellant is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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