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2013 (10) TMI 679 - AT - CustomsDemand of Differential Duty - Concessional Rate of Duty – Held that:- The appellants have imported LCD panels with an intention to use the same in the manufacture of their final product and inasmuch as they have not been able to use the same, it had to be held that there was intention on their part to use the panel for the manufacture of television sets and it was the said intention, which was to be taken into consideration for the purpose of concessional rate of duty at the time of import of the goods - The import of the panels first and then re-export of the same panels without using the same, was of no financial benefit to the assessee - Prima facie no differential duty can be demanded from the assessee at the time of re-export of the same - policy was changed subsequently and Rule 7A was introduced in the said Rules allowing re-export of the unutilized imported goods. The appellant at the time of import of the goods claimed the classification under heading 9013 which attract nil rate of duty - The classification was not allowed to be adopted and the same was changed to 8529 - LCD panels were appropriately classifiable under 9013 - there was no stay of the operation of the said order of the Tribunal - If that be so, the appellant was required not to pay even 5% of duty, which they have initially paid at the time of import of the goods - appellant had been able to make out prima facie case in its favour so as to allow the stay unconditionally – stay granted.
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