9911796707
TMI Blog2010 (1) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... rter shall submit a certificate from Central Excise Authority that all the machineries imported have been installed in the factory. This condition was imposed and provisional assessment was resorted to, in view of the fact that the appellants had claimed the benefit of Sl. No. 425 in Notification No. 21/2002-Cus., dated 1-3-2002 and the department had extended the benefit of Sr. No. 425(1) of the Notification. There is no dispute about the fact that the appellants installed the machineries imported in their factory and submitted the installation certificates. Based on these certificates and other documents, assessment was finalized. However, the finalization order was reviewed by the Commissioner on the ground that the benefit of such notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontended that in Notification No. 21/2002, the heading at Sr. No. 425 provides that the machineries or equipments specified in list 45 are eligible for exemption and there is no other condition attached to the heading. It is not the case of the Department that when the items imported under six Bills of Entry are put together, it does not make a complete machinery. It is also not the case of the department that the appellants have not installed it. The only objection is that the appellants should have presented it as one consignment. He submitted that this condition is not in the notification and the Department cannot add a condition in the exemption notification. In support of this contention, he cited the decision of the Hon'ble High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the decision of the Tribunal in the case of Ambuja Cement Ltd. In the case of Ambuja Cement Ltd., electric control panel imported was as part of DG sets and whether import made over different bills of entry should be construed as that of components or of a single machine was not the issue. In para 6, while distinguishing the decision in Sharp Business Machines Pvt. Ltd. , the Tribunal had relied on the decision of the Larger Bench in the case of Sony India Ltd. In the case of Sony India Ltd., the Hon'ble Supreme Court had finally approved the view that the goods have to be assessed as presented, in view of the facts presented therein and in view of one of the contention that the assembly of CTV is a complicated process of manufacture and f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r and it was imported under different consignments to ensure that ITC restrictions would not apply. It was held that in a situation, where only to avoid ITC restriction and the intention is to import the fully finished machine, such practice could not be allowed. The facts in this case are some what similar to the case in Sharp Business Machines Pvt. Ltd. but for the fact that the intention here is not to violate any provisions of the law to bring the goods and use the same in the manufacture. It has not been brought out anywhere in the records that the appellant had brought this goods and imported them under different consignments to ensure that they do not violate any provisions of law. Therefore, we have to accept the arguments put-forth ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
