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2013 (3) TMI 189 - CGOVT - CustomsDuty drawback - entry No. 2207 10 90 - held that:- the dispute as to whether ENA of Min. 96.4% V/V strength is eligible for Drawback claim @ Rs. 4.00 per litre under Drawback heading 2207 10 90 has been put at rest by C.B.E. & C.’s Notification No. 84/2010-Cus. (N.T.) read with C.B.E. & C.’s Circular No. 42, dated 22-9-2011. Vide Notification No. 84/2010-Cus. (N.T.), the Drawback entry No. 2207 10 90 was expanded to include description as ‘‘Ethanol or Ethyl Alcohol, Rectified Spirit/ENA or otherwise having a minimum strength of 94.5% of Ethyl Alcohol”. It is further clarified by the C.B.E. & C. in para (10) of the Circular No. 42/2011-Cus., dated 22-9-2011 that ENA is covered under the heading of 2207 as Ethyl Alcohol and would cover all periods including those prior to 20-9-2011. Harmoneous reading of the said Notification No. 84/2010-Cus. (N.T.) with circular No. 42, dated 22-9-2011 dispels all the disputes and settles the issue. Further, respondent department has not given any submissions controverting the eligibility of the impugned goods for Drawback claim, in light of above said Notification and circular. - Matter remanded back to adjudicating authority to decide the issue in the light of above said clarification given by C.B.E. & C.
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