TMI Blog2007 (2) TMI 538X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : P.G. Chacko, Member (J)]. The appellants had imported EVA film sheet and filed a Bill of Entry on 14-2-97 for its clearance claiming, inter alia, the benefit of Central Excise Notification No. 205/88, dt. 25-5-88 (Sl. No. 18) in respect of Additional Duty of Customs (CVD). The said Notification had granted full exemption from payment of duty of excise on parts consumed within ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he present appeal. 2. Shri Ragunaathan, Managing Director of the company submitted that EVA film sheet was not manufactured in this country and hence the same was necessarily to be imported for the purpose of manufacturing Solar photovoltaic modules and panels . He submitted that it was with intent to popularize non-conventional energy sources such as Solar photovoltaic modules and panels tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of duty of excise on parts consumed within the factory of production of such parts for the manufacture of goods specified at Sl. Nos. 1 to 17 above . Learned Commissioner (Appeals) observed that the goods imported are consumed/used in the production not of parts but of the finished goods viz. solar photovoltaic module . Obviously parts consumed within the factory of production of such p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tory in India from payment of duty of excise as also by exempting identical parts from countervailing duty when imported into India. Hence Sl. No. 18 of the Table annexed to the Notification should be construed as parts consumed in the manufacture of goods specified at Sl. Nos. 1 to 17 above . In this view of the matter, the benefit of the Notification is available to the appellants. 5. The imp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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