Home Case Index All Cases Customs Customs + AT Customs - 2015 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (11) TMI 30 - AT - CustomsRefund of differential duty - Import of Chlorohydrate Aniodorone – Benefit claimed under notification No. 21/2003 – Revenue contends that as per customs (IGCRDMEG) Rules, 1996, Rule 3 regulation stipulates that manufacturer has to obtain a registration and has to file an application to obtain benefit and importer has misrepresented facts as they had already imported and cleared the material on payment of duty on merits – Assessee contends they claimed refund under Sl.No. 80B and are also covered under Sl.No. 80A, certificate of registration under 80C not required before importation – Held That:- Requirements under Rule 3 and Rule 4 are merely procedural and intent of these statute is to ensure that use of goods imported by manufacturer are for intended purpose - Goods imported by respondent were bulk drugs and same are covered under Sl.No. 80 B of Notification No. 21/2003-Cus. - Impugned order of lower appellate authority does not suffer from any irregularity and is upheld – Decided in favour of assessee.
|