2018 (5) TMI 1479

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... that once the percentage is fixed by the notification, mere fact that the one manufacturer may use more inputs and the another manufacturer use less inputs in terms of the norms prescribed is irrelevant as long as conditions of the notification are fulfilled - appeal allowed - decided in favor of appellant.
Hon'ble Shri Ramesh Nair, Member (Judicial) And Hon'ble Shri Raju, Member (Technical) Shri Narendra Dave, Advocate for Appellant Shri M.K. Mall, AC (AR) for Respondent ORDER Per: Raju This appeal has been filed by M/s Arkema Catalyst India Pvt. Ltd. against order of Commissioner demanding Customs duty, confiscating goods, imposing redemption fine and penalties. 2. The issue in brief is that the appellant had obtained DEEC licens .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... arned counsel for the petitioners submits that once the percentage is fixed by the notification, mere fact that the one manufacturer may use more inputs and the another manufacturer use less inputs in terms of the norms prescribed is irrelevant as long as conditions of the notification are fulfilled. It will not be open to the Customs Authorities to charge duties on inputs legally imported as long the manufacturing activities subsist and even though goods were not exported, as long as the petitioners had exported the quota required for export. 8. ……………….. 9. In the instant case, the petitioners have not violated the terms of the notification. The advance license was issued to them. They have c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t Output Norms. Under the condition (iii) of Notification No. 93/2004, no bond is required to be furnished for payment of duty on the imported materials in respect of which the condition specified in the notification are not complied with. There is no allegation in the Show Cause Notice to the effect that the appellant had violated any of the conditions specified in the notification. In absence of any such specific allegation, the demand raised is not sustainable. As regards the case laws relied upon by the department, it is observed that none of the case laws pertains to the import under notification No. 93/2004. The conditions about disposal and transfer of imported goods in different notifications being different, the ratio of the afores .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X