2017 (5) TMI 741

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..... uction? - Held that: - reliance placed in the case of Lucky Minmat Pvt. Limited. vs. Commissioner of Income Tax, Jaipur [2000 (8) TMI 6 - SUPREME Court] where it was held that mere mining of limestone and marble blocks and cutting the same before it was sold will not constitute manufacture or production - no Additional Duty of Customs in the form of Lime Stone Cess u/s 3 of the Customs Tariff Act, .....

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..... satisfying the test of unjust enrichment. 2. The brief facts of the case are as under: (i) The Respondent namely, M/s UltraTech Cement Limited filed three Bills of Entry for import of consignment of Lime Stone falling under Customs Tariff Heading No.25210090 at Port of GPPL, Pipavav. (ii) The said consignment of Lime Stone was assessed provisionally under Section 18(1) of the .....

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..... (vi) The said refund claim of ₹ 79,501/- was rejected by the adjudicating authority; (vii) The Respondent filed appeal before Commissioner (Appeals), who set aside the Order-in-Original and granted consequential refund. Hence the Revenue is in appeal before the Tribunal. 3. With above background of facts, both sides represented by Shri N. Satwani, ld.A.R. for the Revenue .....

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..... the case of Lucky Minmat Pvt. Limited. Vs. Commissioner of Income Tax, Jaipur - (2001) 9 SCC 669 holding that mere mining of limestone and marble blocks and cutting the same before it was sold will not constitute 'manufacture' or 'production'. The observations of the Hon'ble Supreme Court in the said decision quoted in the impugned order are as follows: The assessee in .....

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..... or production but conversion into lime and limedust could constitute the activity of manufacturing or production. This distinction has not been taken in to account by the Department while rejecting the claim of the assessee(s) for deduction under Section 80IA of the Income Tax Ac, 1961. 4.2 In the light of the above discussion and the case law cited above, no Additional Duty of Customs .....

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