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TMI Blog2023 (7) TMI 781X X X X Extracts X X X X X X X X Extracts X X X X ..... nalising the assessment. 2.1 Brief facts of the case are that the respondent viz. M/s. Tamilnadu Petroproducts Ltd. imported 15 consignments of catalyst (Pacol Catalyst) during the period 1994--95. The imported catalyst covered by these Bills of Entry include what was manufactured by the foreign supplier, by utilizing the retrieved sponge platinum from these 'spent catalysts' which were previously exported by the importer to his foreign supplier, for retrieving the platinum sponge material from the spent catalyst and utilizing it also in the manufacture of active catalyst and supplied the same to the importer vide various Bills of Entry. 2.2. The chain of the transaction is that the importer uses the imported catalyst in his production ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d duty exemption (subject to certain conditions) to the value of the 'Retrieved platinum sponge' contained in the active catalyst supplied by the supplier to an importer. The said notification was withdrawn from 01.03.1994. Consequently, the value of Platinum sponge supplied 'free of cost' is liable to be included in the value of the active catalyst reimported in terms of Rule 9 (1) (b) (i) & (iii) of Customs Valuation Rules, 1988 which envisages inclusion of value of such material supplied free of cost. 2.7 The matter was taken up with Board, to ascertain, as to whether any Notification (similar to the rescinded one, from 1.3.1994) is likely to be issued with retrospective effect or any relief would be provided by issue of a notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeals) upheld the order passed by the original authority. Hence the department is now before the Tribunal. 3. Ld. A.R Ms. Anandalakshmi Ganeshram reiterated the grounds of appeal. It is submitted that there is difference in the differential duty which was confirmed in the first assessment order and in the subsequent assessment order. The exact method of valuation and re--quantification of duty amount of Rs.3,72,25,043/-- is not clearly forthcoming from the de novo order passed by adjudicating authority. It is submitted by the Ld. AR that if the international price of platinum sponge is taken as the basis, it is not clear whether it is the price with respect to the LME or any other standard. Further, the adjudicating author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... process which is physical in nature as opposed to chemical process, i.e. there is no remanufacturing or re--processing through melting, recycling or recasting by the foreign supplier'. 5. It is submitted by the Ld. Counsel that in the earlier round of litigation, the Commissioner (Appeals) had remanded the matter giving specific points for consideration by the original authority. These points have been rightly considered by the original authority for passing the order. In the de novo order, Rule 9 (1) (b) (i) of the Customs Valuation Rules, 1988 was followed by the original authority in arriving at the 'cost' of the material issued as free of cost. 6. In this regard, it is submitted that, in the original adjudication order dt. 06.10.2008 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or earlier occasions had been added to the assessable value in the earlier assessment order. In order to rectify this mistake these elements were deducted in the de novo assessment order. b) The value of the platinum prevailing on the relevant date when the foreign supplier prepares the Bill of Lading has been taken as the basis in the de novo assessment order. (c) The freight and insurance have been taken on actual basis wherever it is available for the purpose of assessment and in cases where it is not available, the respondent has complied with the OIO dt. 18.03.2008. 10. Ld. Counsel adverted to para 7 of the impugned order and submitted that the Commissioner (Appeals) has correctly observed that the department has filed the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is no specific deviation or mistake pointed out by the department in the appeal grounds. It is noted by the Commissioner (Appeals) in para--8 that the original authority has elaborately enumerated the method of arriving the quantity and value of platinum for each bill of entry and apart from the same has highlighted the difference in differential duty arrived at the time of earlier assessment and the de vono adjudication. We find that the grounds of appeal are just based on surmises and do not put forward the any point to be considered. We do not find any reason to interfere with the order passed finalizing the assessment. 13 In the result, the impugned orders is sustained. Appeal filed by the department is dismissed. ( Pronounced in co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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