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 813 - AT - CustomsImport of goods at concessional rate of duty under Notification No. 25/99-Cus for use in manufacture of goods - Duty demand u/s 28 - Penalty u/s 114A - Demand of differential duty - Held that:- It is seen that the appellant was receiving defective CPTs under Rule 16 of the Central Excise Rules - appellant was fully aware that the repair activity undertaken by it did not amount to manufacture and therefore the goods used for repair of CPTs were not eligible for the concessional rate of duty under Notification No. 25/1999-Cus. as that exemption was available only for such goods which were used for the manufacture of finished goods. Therefore, demand of differential duty on such goods which were imported at concessional rate of duty under Notification No. 25/99-Cus. and were used for repair of CPTs is clearly sustainable. - appellant was fully aware that the repair of CPTs did not amount to manufacture, it was also aware that the goods imported at concessional rate of duty were to be used only for manufacture of excisable goods and still it used those goods for repair. Not only that when information was sought, it indulged in prevarication. - processes undertaken clearly supported the conclusion that they amounted to manufacture while in its own case, CESTAT had given a finding that repair of CPTs did not amount to manufacture. - No infirmity in the impugned order - Decided against assessee.
|