Home Case Index All Cases Customs Customs + AT Customs - 2013 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (4) TMI 238 - CESTAT BANGALOREValuation - extended period of limitation – 100% EOU - dismantling of machine as scrap and sale of scrap on payment of excise equal to customs duty - Levy of SAD - Held that - The Tribunal held that M/s. Ashima Fabrics (100% EOU) [2002 (6) TMI 144 - CEGAT, MUMBAI] was not liable to pay SAD on the capital goods as there was no levy of that duty at the time of its importation. In the result, the demand of CVD and SAD raised on the assessee in the present case is not sustainable. As it is not in dispute that the machinery was dismantled under the supervision of the Central Excise Range officers and cleared from the factory as scrap, in our view, it should be considered to be a DTA clearance by the EOU attracting Central Excise duty. It was not clearance of the capital goods as such from the factory. Therefore the payment of Central Excise duty by the assessee at the time of clearance of the scrap to M/s. SJCM cannot be faulted. The Department has no case that there was short-payment of this duty by the assessee. - entire demand is beyond the normal period of limitation - Decided in favor of assessee.
|