9911796707
TMI Blog2024 (3) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... in the open market, therefore, the appellant has established that the imported Zinc Oxide has been used in the manufacture of PCFP. Thus, we hold that the appellant is entitled to claim the benefit of Notification No.25/1999-Cus as amended by Notification No.26/2002-Cus, which exempts Basic Customs Duty on imported Zinc Oxide which has been used in the manufacture of PCFP. Therefore, we hold that that the impugned order does not deserve any merits - Accordingly, the same is set aside. In the result, the appeal is allowed with consequential relief, if any. - HON BLE SHRI ASHOK JINDAL , MEMBER ( JUDICIAL ) And HON BLE SHRI K. ANPAZHAKAN , MEMBER ( TECHNICAL ) S/Shri B.L. Narasimhan, Rahul Tangri, Vasudev A., all Advocates for the Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eared for export. During the course of audit, the appellant wrote a letter dated 08.12.2009 explaining their activity and stated that they do not produce PCFP, but the same was rectified by the appellant vide their letter dated 18.03.2010 in which they clarified that they manufactured PCFP during the impugned period. Thereafter, visit took place in the appellant s premises and on the basis of that investigation, it was concluded that the imported Zinc Oxide was used by the appellant in the manufacture of PCFP which was partly sold in the open market and further used in the manufacture of Ferrite Cores. Thereafter, a show cause notice was issued to the appellant alleging that the appellant is not entitled to claim the exemption as no PCFP is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 as amended by Notification No.26/2002-Cus dated 01.03.2002? 8. We find that the jurisdictional authorities visited the factory premises of the appellant and they have examined the production process and filed their report. The contents of the report are extracted below:- 4.5 I find, before issuance of the SCN at sl.no.2 under C.No.V(15)01- CE/Adjn/ADC/Kol-III/2012/5449 dt.4.4.12 covering the period February 2011 to September 2011, investigation was carried out by the field formation regarding production of pre calcined ferrite powder. Verification of records and manufacturing process was carried out, in person, at the premises of the noticee by the jurisdictional Division Officer and Range Officer. The report dated 22.2.12 submitted by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the amended registration certificate no.02/EPCOS/IMPORT/KLY/2012-13 dated 27.07.12. He also opined that there is no evidence/short coming on the part of the assessee regarding manufacture of pre calcined ferrite powder as it has been duly incorporated in the amended registration certificate. 9. As it is a fact that during the investigation, it was found that the imported Zinc Oxide has been used by the appellant to manufacture PCFP, and some has been further used to manufacture final product which suffered duty and some part has been sold in the open market, therefore, the appellant has established that the imported Zinc Oxide has been used in the manufacture of PCFP. 10. In that circumstances, we hold that the appellant is entitled to cla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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