TMI Blog1993 (10) TMI 307X X X X Extracts X X X X X X X X Extracts X X X X ..... them vide Bill of Entry HC 26/9-8-89 on the ground that they are leviable to duty at the concessional rate of 35% + 5% as per serial No. 19 of the Table annexed the Notification 63/89, dated 1-3-89. The claim was rejected by the original authority, the Assistant Collector of Customs, Cochin by his order dated 7-11-90 on the ground that the exemption under the said Notification was for bag filter which is essentially a complete mechanical appliance whereas the goods imported by the appellants were filter bags which were not covered by the Notification. 2. While rejecting the appeal, the Collector (Appeals) held that it was apparent from the technical literature produced by the appellants that the filter bags imported by the appellants are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. v. Appellate Collector of Customs - 1990 (49) E.L.T. 190 (Bombay). In any case the ld. Consultant, further, submitted if the Department was having any doubts in the matter, they ought to have made reference to the certificate issuing authority and obtained a clarification. In this proposition, the ld. Consultant referred to a Tariff Advice 84/81 dated 4-5-81 issued by the Customs House in respect of another Notification 211/76 wherein it was laid down that the Customs House found that the certificates issued by the competent authority, were not in conformity with the guidelines then the matter should be brought to the notice of the Central Board of Excise Customs, who would in turn, take up the issue with the concerned Ministry after ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ironmental pollution control, from - (a) so much of that portion of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as is in excess of the amount calculated at the rate of 35 per cent ad valorem; and (b) the whole of the additional duty leviable is thereon under section 3 of the said Customs Tariff Act, subject to the condition that the importer, at the time of clearance produces a certificate from an officer not below the rank of a Deputy Secretary, in the Department of Chemicals and Petro Chemicals or in the Ministry of Environment and Forest, as the case may be, indicating in each case the quantity of the goods in question as are or will be required for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of safety and pollution control in their carbon black plant. There is another indication that the Ministry itself uses the terms bag filter and filter bag inter-changeably, as is evident from the letter No. 18/7/90-CHEM.III of the Ministry dated 18-6-90 forwarding the certificate to the appellants wherein the Ministry says that the essentiality certificate in respect of 1000 filter bags are enclosed therewith. Moreover, the order placed by the appellants with the foreign supplier dated 29-5-89, is also specifically for fibre glass filter bags. The raw-material specification from the supplier under GL 26 the brand of the goods is also on record from which it is seen that the goods are made of fibre glass construction is of filament/textu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... described by the appellants in the appeal wherein they have stated that these filter bags are used in the operation of the factory for which they have produced literature. These filter bags are not tubular bags but have supporting rings of metal inside and have fittings at both the ends. They have to be used in conjunction with the other devices in the bag house. The bag house is not only for filtering but filter bags are one of the devices used in the bag house for the purpose given in Notification 68/69. They have stated in the bag house each filter bag functions as bag filter and there is nothing else in the bag house which can be called a bag filter. In view of the above, on an over all consideration of the terms of the notification an ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
