Home Case Index All Cases Customs Customs + AT Customs - 2018 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (6) TMI 18 - AT - CustomsEligibility for exemption - Import of Asphalt Hot Mixing Plant - electronically controlled plant or electrically controlled plant - Benefit of N/N. 21/2002-Cus. - Case of Revenue is that the plant imported by the appellant is electrically controlled, and not eligible for benefit under exemption entry no. 230 of N/N. 21/2002-Cus. - Conclusion of the revenue is based on the report of the departmental panel - whether the appellant being importer of Asphalt Hot Mixing Plant with electronic controls and Bag type filter arrangement is eligible for N/N. 21/2002-Cus. (S.No. 230)? Held that:- The appellant admittedly imported Hot Mixing Plant which was declared as Asphalt Hot Mixing Plant with electronic controls and Bag type filter 125TPH in the bill of entry. On perusal of invoice the description is also same as declared in the invoice. Therefore it is clear that the supplier also declared the plant having electronic control system. From the report of SGS it is clear that the plant imported is electronically controlled. In the report, the basis for conclusion being electronically controlled is also given i.e. the operation of the plant is controlled by PLC. In view of the report even if it is accepted that some part of the plant is operated electrically it cannot take away the characteristic of the plant being controlled electronically. Correctness of reliance placed by the revenue on the departmental panel - Held that:- Firstly the departmental panel is not the authorised technical expert to conduct the test of the plant. Instead of this the revenue should have taken a report/opinion from independent technical expert. Secondly, even if the department's opinion is accepted that PLC installed it controls the operation of the plant electronically. Therefore, the report given by the departmental panel cannot be accepted. Since we made an opinion that the plant imported by the appellant is electronically controlled, therefore we do not see any violation of the condition of the notification - appeal allowed - decided in favor of appellant.
|