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TMI Blog2019 (6) TMI 647X X X X Extracts X X X X X X X X Extracts X X X X ..... oning its validity. Since the CEGAT had earlier held that a simple declaration evidencing that the product was manufactured without the aid of power would suffice for the purpose of grants exemption from payment of customs duty, there is no justification on the part of the second respondent herein to hold otherwise in the present impugned order. As such, the respondents are not justified in rejecting the declaration given or the certificate issued by the Government Agency of the Supplying Country, which would be sufficient for the purpose of the exemption, in view of the circular dated 31.03.2004. Petition allowed. - WP.No.15671 of 2003 - - - Dated:- 4-4-2019 - Mr. Justice M.S. Ramesh For the Petitioner : Mr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fall under sub headings No.1301.90 of the CET Act and had 'Nil' rate of duty and thereby setting aside the assessment and levy of additional customs duty. When the order inappeal came to be challenged before the Customs, Excise and Gold (Control) Appellate Tribunal by an order dated 01.02.1999, the Revenue Appeal came to be rejected, by observing that the Commissioner has considered the certificates produced by the suppliers, which had been ignored by the Assistant Commissioner. It was further held that the item had been manufactured without use of power and therefore the classification of the product arrived at 1301.90 by the Commissioner (Appeals) cannot be faulted and was sufficient for exemption of payment of Customs Duty. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .The position, as it stands today is that in view of circular No.26/2004-Cus, 31.03.2004, a certificate from the Chamber of Commerce or a Government Agency of the supplying country to the effect that the product has been produced/extracted without the use of power, can be accepted for the purpose of exemption of customs duty under heading of 1301.10 of the Central Excise Tariff Act. The said circular is based on an earlier decision of the CEGAT, wherein the exemption has been allowed on the basis of a simple declaration by the supplier, which decision has become final. 8.As pointed out by the learned counsel for the petitioner, when a similar demand was raised by the respondent herein to the petitioner with regard to the levy ..... X X X X Extracts X X X X X X X X Extracts X X X X
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