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2013 (9) TMI 354 - AT - CustomsAdditional Duty - Notification No. 167/1986 - Rectification of Mistake - Whether the appellant was liable to pay additional duty in respect of a vessel brought in by them for breaking up in terms of the provisions of the Custom Tariff Act, 1975 - The appellant had claimed general exemption under Notification No.167/1986 for exemption from CVD on the vessel imported for breaking - Held that:- The appellant was eligible for the benefit of Notification No.167/1986 needed to be allowed to that extent - Following the judgement of ENGEE INDUSTRIAL SERVICES (P) LTD. Versus UNION OF INDIA [2003 (5) TMI 458 - KARNATAKA HIGH COURT] - the actual product imported was a ship and therefore whether the product got from it was exempted from Central Excise or not was of no consequence. By Notification No. 167/86-C.E. the Central Government, had exempted goods falling under Chapter 89 from the whole of the levy of excise where no operation was carried on in or in relation to the manufacture of the said goods with the aid of power - The vessels imported by the appellant were not seaworthy and they were admittedly for the purpose of breaking - There was a separate entry for this purpose both under the Customs Tariff Act and Central Tariff Act - The product actually imported was the material that can be retrieved from the ship - the structure by itself was of no value and the appellant subjects the vessel to a process to retrieve the material from the structure without the use of power - appeal was allowed to the extent it was challenging the imposition of CVD and not extending the benefit of Notification No.167/1986 to the appellant-applicant - The application for rectification of mistake was disposed off – Decided in favor of Assessee.
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