9911796707
TMI Blog2024 (7) TMI 1007X X X X Extracts X X X X X X X X Extracts X X X X ..... suitable for manufacture of export products and to ensure fulfilment of export obligations as per the norms issued from time to time and accordingly, remanded the matter to allow the appellant to produce amended procurement certificate from the concerned authorities under Rule 5(1)(a) of the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017. This Tribunal has earlier considered the issue and when there is an allegation of change of description and HSN code, the matter was remanded to adjudication authority with a direction to the importer to produce amended procurement certificate from the concerned authority. Considering the provisions, if there is change of description from declaration made by the importer, an opportunit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Standard of 11.5%. Further, the goods contained 69% Husk and the balance are coffee beans of different categories namely Blacks-4.1%, Bleached Beans 3.8%, Insect damaged Beans 8.2%, Browns- 4.1% Immature Beans-3.5% and Triages-5.5%, and extraneous matter-1.8%. Further, the report states that the sample Indonesia Robusta Coffee Beans 70/75 does not comply with the standards as it contains 69% of Coffee Husk. Therefore, Coffee Husk is a major component in the goods and the balance of goods contain different categories of defective coffee beans. Based on said test report, Adjudicating Authority vide impugned order dated 12.04.2023, reclassified the goods as Coffee Husk/Bits under CTH 09019010, with assessable value of the goods at Rs. 1,09,39 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ffee Board cannot be considered as admissible evidence to reject the declaration made by the appellant and to demand huge amount of duty and impose huge amounts of fine and penalty. 3. Learned counsel further submits that appellant being an 100% EOU is entitled in terms of Chapter 6 of the Foreign Trade Policy (FTP) for import of all type of goods including raw material required for its EOU operations, regarding classification under CTH 09011145, the appellant had imported 1,29,000 KGS of INDONESIA ROBUSTA COFFEE BEANS, 30/70 and for that reason, it is considered as bulk import of coffee. Declaration made by the appellant is as per the document furnished by the overseas agency and supplier which shows Customs Tariff Heading as 09011145. Thu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement certificate issued by the authority under Central Excise. 6. In this case, even in change of classification, no duty is demanded as the goods were for 100% EOU and were under procurement certificate issued by the Central Excise authorities. The appellant gave the description of the goods as in the Invoice. There is no allegation that appellant suppressed the description of goods or misdeclared the goods to evade duty. The procurement certificate was subsequently amended by competent authority to the effect that the goods in question are classifiable under Chapter 68 of the Customs Act which fact is admitted by the revenue. In these circumstances, as the appellant gave full description of goods as in the invoice and in view of amended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t raise the issue at the appeal stage. 8. Regarding the issue on merit, the very same issue came up before this Tribunal and it is held that it is for the concerned authority under Special Economic Zone to consider the request of the EOU to import raw materials suitable for manufacture of export products and to ensure fulfilment of export obligations as per the norms issued from time to time and accordingly, remanded the matter to allow the appellant to produce amended procurement certificate from the concerned authorities under Rule 5(1)(a) of the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017. 9. This Tribunal has earlier considered the issue and when there is an allegation of change of description and HSN code, the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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