Cement Importer Denied Duty Concession Under N/N. 4/2006-CE for Violating Direct Purchase and Usage Requirements

HC reversed CESTAT's ruling on concessional duty benefits for cement imports. Importer violated notification conditions by purchasing cement through high-sea trade from non-manufacturer instead of directly from manufacturer, and using it for manufacturing hollow bricks rather than institutional/industrial purposes. The imported cement in 50kg retail packs failed to meet N/N. 4/2006-CE requirements. HC found CESTAT's order defective for ignoring factual evidence from Bills of Entry and importer's admission. The court emphasized that mere manufacturer details in Bill of Entry were insufficient for duty concession, as notification mandated direct manufacturer purchase and specified manufacturing mode/capacity requirements. Appeal allowed, favoring Department's position on duty assessment. .....

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