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2014 (12) TMI 576 - AT - CustomsCVD Exemption - import of goods used for manufacture of Rotor Blades - Sl.No.237A of Notification No.6/2002-CE dt.1.3.2002 as amended - Goods not classifiable under Chapter heading specified in the said notification - Held that:- As per the rules of interpretation, first any imported goods are to be correctly classified as per the description provided in the Schedule to the Customs Tariff Act. The classification of goods precedes over the determination of rate of duty or any exemption applicable to the said product. Only after classifying the goods into correct chapter headings, under respective chapter of CTA or CETA, the question of extending of notification benefit or rate of duty to be finalised and not vice versa Exemption is extended to the excisable goods of the description specified in table read with concerned list appended and falling within chapter, heading number or sub heading number of the First Schedule to the CETA 1985 specified in the corresponding entry in Column No.2 of the said table. Therefore exemption available subject to fulfillment of the criteria given in the notification viz. (1) goods should be conforming to the description given in the Table of the notification (2) the goods must fall under the heading or sub heading of the first Schedule of the CETA. From the plain reading of the said exemption notification, we find that if the goods do not fall under any heading or sub heading or under 8 digit tariff heading but only fall under the description, then they would not be covered by the notification. Non-submission of the essentiality certificate - The condition in the customs notification and the excise notification are independent and the exemption benefit also are independent of each other. Non-submission of the essentiality certificate is sufficient evidence to hold that appellants have not fulfilled the conditions of notification. Therefore, lower authorities have rightly denied on this ground by relying the Tribunal decision in the case of Airport Authority of India Vs CCE (2004 (11) TMI 378 - CESTAT, NEW DELHI). Adjudicating authority has rightly classified the imported goods under chapter sub-heading as explained at Table-III above and denied CVD exemption. Commissioner (Appeals) also dealt with the issue in detail in the impugned order. By respectfully following the Supreme Court decision (1994 (9) TMI 67 - SUPREME COURT OF INDIA) and the Tribunal s decision on the issue (2004 (11) TMI 378 - CESTAT, NEW DELHI) therefore we do not find any infirmity in the impugned order - Decided against assessee.
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