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TMI Blog2009 (4) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... made under Section 68 pursuant to a Bill of Entry duly assessed, the relevant date would be the date of payment of duty. - C/290/2002 - 407/2009 - Dated:- 8-4-2009 - Ms. Jyoti Balasundaram, Vice-President and Shri P. Karthikeyan, Member (T) REPRESENTED BY : Ms. L. Maithili, Advocate, for the Appellant. Shri M.K.A.K. Mohiddin, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The appellants herein are manufacturers of various Aromatic chemicals, one of which is Ylanate Ortho, for the manufacture of which they imported "Ortho Tertiary Butyl Cyclohexnol" from Germany on 28-10-92. The goods were bonded in the Customs House on 18-1-93. The bond expired on 17-2-93; however, the goods were cleared from th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t section." which are applicable. Our view finds support from the decision of the Larger Bench of the Tribunal in Raymond Synthetics v. CC, Allahabad - 2000 (119) E.L.T. 205 (Tribunal-LB) holding that, in a case where clearance is made under Section 68 pursuant to a Bill of Entry duly assessed, the relevant date would be the date of payment of duty. Ld. counsel for the appellants has also rightly placed reliance upon the Tribunal's order in CBS Gramophone Records Tapes (India) Ltd. v. CC - 1991 (54) E.L.T. 399 (Tribunal), wherein it has been held that in the case of goods removed from a warehouse under Section 68 after the expiry of the warehousing period, the rate of duty applicable would be the rate in force on the date of actual re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roviso to Section 15(1) and 46. The facts of the present case are distinguishable in that the clearance of the goods in question was effected on a Bill of Entry for home consumption presented in the prescribed form, on payment of the duty and other charges leviable on the goods and on an order being passed by the proper officer. It cannot be said, therefore, that the clearance was not effected under Section 68. Hence, the decision in Kesoram Rayon's case (supra), to our mind, is not applicable." The above decision has been upheld by the Apex Court by dismissal of the Civil Appeal of the Revenue as seen from 1996 (86) E.L.T. A164 (S.C.). 3. Following the ratio of the Tribunal's decision in CBS Gramophone Records Tapes (supra) and Raymo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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