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2023 (2) TMI 618 - AAR - CustomsExemption from duty of customs - import of Lithium Ion Cell (Captive Consumption - For LED) - for use in manufacture of LED Emergency Bulb/ Light - Benefit under Sr. No. 471 of Exemption Notification No. 50/2017-Cus. dated 30.06.2017, as amended by Notification No. 02/2021-Cus. dated 01.02.2021 - whether the said provisions cover the authority to revisit the scope of the exemption notification already determined by the jurisdictional port officer? HELD THAT:- This Authority is not competent to examine the scope of the said rule 7, and merely notes that at the present juncture, the concerned jurisdictional port officer has allowed availment of exemption notification and the investigation initiated by the Principal Commissioner of Customs (Preventive), New Delhi has not resulted in issue of any show cause notice atleast as yet. An application may be considered “pending” before any officer of customs only if it is pending before an officer in formal manner before an officer who is competent to answer the said question in terms of specific powers vested with the officer under the Customs Act 1962. An illustrative list of such situations would include cases wherein a Show Cause Notice has been issued; bill of entry has been provisionally assessed under Section 18 of the Act ibid; the matter is pending before the Special Valuation Branch of the Customs Commissioner for the purpose of valuation of the goods in question; or the proper officer has held the pre-notice consultation with the applicant in terms of the proviso of subsection (a) of Section 28(1) of the Customs Act, 1962. Therefore, in cases, such as the extant case, wherein an officer of customs is engaged in an investigation that may result in formulation of a question that would be posed before another competent officer would not qualify as “pending before an officer”. The contention of the Principal Commissioner of Customs (Preventive), New Delhi is rejected. Eligibility for taking benefit of Customs Notification No. 50/2017-Cus. dated 30.06.2017 - HELD THAT:- Emergency LED Light is fundamentally a type of LED light, albeit a value-added one. Further, Emergency LED light cannot be excluded from scope of entry referring to LED Light for want of anything specific anywhere in the law providing that LED Emergency Light is distinct from LED light. Further, Li-Ion cells are integral part of LED Emergency Light. when specifically designed for use therein. The applicant is eligible for taking benefit of S. No. 471 of Customs Notification No. 50/2017-Cus. dated 30.06.2017., as amended on Li-Ion cells to be used in the manufacture of LED emergency light, subject compliance with the provisions of IGCR Rules, 2017.
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