1996 (7) TMI 383 - AT - Customs

Summary

Issues:
1. Classification of imported goods under Tariff Item No. 73.33/40.
2. Eligibility for concessional rate of duty under Notification No. 30/81-Cus., dated 1-3-1981.
3. Requirement of end-use certificate for refund claim.
4. Assessment of goods under Tariff Heading No. 69, 78, or 80 for exemption.

Classification of Imported Goods (C/916/88-B):
The appellants imported Tin-plated caps assessed under Tariff Item No. 73.33/40 of the Customs Tariff Act, 1975. They claimed a refund under Notification No. 30/81-Cus., dated 1-3-1981. The lower authorities denied the concession as the goods were not covered under the notification for the specified classification. The appellants did not produce an end-use certificate. The Tribunal noted that the goods were correctly assessed under Tariff Item No. 73.33/40, and the classification was not contested earlier. The Tribunal emphasized that the subsequent claim for re-classification was not clarificatory but a new case, leading to rejection of the appeal due to lack of merit.

Eligibility for Concessional Rate of Duty (C/916/88-B):
The appellants sought exemption under Notification No. 30/81-Cus., dated 1-3-1981, which required goods to be classifiable under Tariff Heading No. 69, 78, or 80. However, the imported goods were classified under Tariff Item No. 73.33/40. The Tribunal upheld the denial of the concession as the goods did not meet the specified classification criteria. Additionally, the absence of an end-use certificate further justified the rejection of the refund claim.

Requirement of End-Use Certificate (C/916/88-B):
The Tribunal highlighted that no end-use certificate was submitted by the appellants to support their refund claim. The failure to provide this essential document contributed to the denial of the concessional rate of duty under Notification No. 30/81-Cus., dated 1-3-1981. The absence of the end-use certificate was a crucial factor in the decision to reject the appeal.

Assessment of Goods for Exemption (C/917/88-B):
In another appeal (C/917/88-B), the appellants imported packages claimed to be Epoxy Lacquer for manufacturing Resistors. They sought exemption under Notification No. 30/81-Cus., dated 1-3-1981, but the Collector (Appeals) noted a discrepancy in the goods imported. The Collector's order focused solely on Tin-plated caps, overlooking the import of lacquers. The Tribunal set aside this part of the order, directing a reevaluation of the eligibility of lacquer for concession by the original adjudicating authority. The appellants were permitted to provide additional evidence, including the affidavit regarding the end-use certificate, to support their case.

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