Home Case Index All Cases Customs Customs + AT Customs - 2023 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (12) TMI 859 - CESTAT CHENNAI100% EOU - Remission of duty on goods destroyed in the fire - liability to pay anti-dumping duty (ADD) - eligibility for the benefit of notification No.52/2003 CUS, in respect of the materials destroyed in the fire accident. HELD THAT:- In the present case, Notification No.96/2007 CUS dated 29.08.2007, which imposes the levy of anti-dumping duty on the goods does not make any mention that it is specifically made applicable to EOU/SEZ. The second condition is that the goods imported are either cleared as such into DTA or used in the manufacture of any goods that are cleared into the DTA. The goods having been destroyed in fire, there is no occasion of the goods cleared as such into DTA or used in the manufacture of finished products for clearance into DTA - The department has relied upon Notification No.5/1994 CUS dated 18.11.1994. The said notification also states that only if the goods are cleared as such into DTA or used for manufacture of finished products and are cleared into DTA, the exemption of the notification would become ineligible. The goods imported were destroyed in fire and therefore, there is no requirement to look into the fulfilment of the conditions of Notification No.52/2003 dated 31.03.2003 - the appellant is eligible for remission of duty. Having been paid under protest, the appellant is eligible for refund. The impugned order is set aside. The appeal is allowed
|