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2018 (3) TMI 368 - CESTAT NEW DELHIBenefit of N/N. 25/2005 –Cus., dated 01.03.2005, as amended - denial on the ground that the imported goods were being used by the appellant in the manufacture of Coaxial Cables, classifiable under CTH 8544 20 10 and that since RF Feeder Cable is the same as Coaxial Cable, the appellant cannot claim the classification of the said goods under sub-heading 8544 42 & 8544 49 of the Tariff Act. Held that: - “co-axial cable”, under Tariff heading 8544 20 10 is not finding place as the eligible goods for the benefit of exemption provided under the Notification dated 01.03.2005. The classification of the impugned goods are supported by technical test opinion and due admission of such technical specification - the appellant is outside the scope and purview of the Notification dated 01.03.2005 and accordingly, was liable to pay applicable Customs duty on the goods imported by it. Since the provisions of Rule 8 of Customs Rules, 1996 do not have any application to the case of the appellant, there was no jurisdiction on the part of the Central Excise Officer, having jurisdiction over the factory of the appellant to issue the Show Cause Notice and adjudication of the matter under Section 28 of the Act. The impugned order passed by the Commissioner of Central Excise and Service Tax, Alwar cannot be sustained, as he is not the Jurisdictional Customs Officer, who assessed the imported goods, cleared by the appellant on filing the bill of entry. Appeal allowed - decided in favor of appellant.
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