9911796707
TMI Blog2003 (12) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... ia Corporation Agencies Limited (SICAL) (hereinafter referred to as the importer) had imported 2 numbers of Ship Unloaders of 2000 T/H capacity of handling coal for North Chennai Thermal Power Station of TNEB, Chennai. On 24-1-2001 M/s. SICAL had initially submitted an application for Project Import Contract Registration to the Assistant Commissioner of Customs, Group VI, Chennai and filed bill of entry No. 003912, dated 8-2-2001. M/s. SICAL requested the Assistant Commissioner of Customs to register the above said contract under Power Generation Project claiming benefit of Customs Notification No. 16/2000, Sl. No. 337(iv) under CTH 98.01 with concessional rate of duty. Along with this letter which was addressed by M/s. SICAL to the Assista ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cessional rate of customs duty certificate for import of 2000 T/H capacity and maintenance spares and supplies. In view of the above facts the Secretary to the Government of Tamil Nadu, Energy Department intimated the Collector of Customs, Chennai that the items covered in the list are certified to be eligible for assessment for concessional rate of customs duty under Heading 98.01 of CTA "Power Generation Project". After receipt of this letter on 19-1-2001, M/s. SICAL vide their letter dated 24-1-2001 requested the Assistant Commissioner of Customs, Group-VI, Chennai to register the above said contract under 'Power Generation Project' vide Customs Notification No. 16/2000, Sl. No. 337 to enable them to avail concessional rate of duty. Howe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etary to the Government of Tamil Nadu, who is the competent authority to issue the certificate. They further submitted that no reason has been given by the customs to reject their claim, as they had already pointed out that this was a unique contract under B.O.T. scheme and should not have been treated as like any other project. They further submitted that in the assessment, Customs Department has charged 10% surcharge on the basic duty of 25% under Customs Tariff Heading 8426.19 in spite of the fact that surcharge is exempted under Notification No. 61/2000. They therefore requested the department to reassess the bill of entry without levying surcharge. In the penultimate para they requested the department to register their protest once aga ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
