TMI Blog2012 (10) TMI 772X X X X Extracts X X X X X X X X Extracts X X X X ..... alysts and consumables are separately mentioned in para 5.1A of the Policy. The Notification in question provides exemption from payment of duty in respect of spares as well as consumables. Subsequently, the consumables were omitted for the benefit of the Notification. The applicant was declaring catalysts in the bills of entry and the same were cleared without any objection. In these circumstances, as the catalysts are separately mentioned in addition to consumables in the EPCG scheme for existing plant and also separately mentioned in the definition of capital goods under the policy, prima facie we find merit in the contention of the applicant on merits as well as on time bar. - stay granted. - Appeal No.C/755/12-Mum - S/115/2012/CSTB/C- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tial set up of the plant and spares including refurbished/reconditioned spares, tools, spare refractories, catalysts and consumables and machinery can also be imported for an existing plant. The contention is that as per the definition of capital goods as provided under para 9.12 of the Policy, capital goods means any plant, any machinery, equipment or accessories required for manufacture or production, either directly or indirectly, of goods or for rendering services, including those required for replacement, modernization, technological upgradation or expansion. It also includes packaging machinery and equipments, refractories for initial lining, refrigeration equipment, power generating sets, machine tools, catalysts for initial charge. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otification provides exemption to the spare parts for existing plant and machinery whereas as per the EPCG scheme under para 5.1A, spares including reconditioned spares, tools, spare refractories are covered and the Notification during the period in dispute provides exemption only to the spares and not to the catalysts hence the demand is rightly made. In respect of the time bar, the contention of the Revenue is that in the bills of entry, the applicant also mentioned catalysts under EPCG scheme at serial No.1 which covers the capital goods for initial set up of the plant including catalysts, therefore the goods were cleared under impression that it is for the initial set up of the plant. As the applicant was importing the catalysts for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pares. Catalysts and consumables are separately mentioned in para 5.1A of the Policy. The Notification in question provides exemption from payment of duty in respect of spares as well as consumables. Subsequently, the consumables were omitted for the benefit of the Notification. The applicant was declaring catalysts in the bills of entry and the same were cleared without any objection. In these circumstances, as the catalysts are separately mentioned in addition to consumables in the EPCG scheme for existing plant and also separately mentioned in the definition of capital goods under the policy, prima facie we find merit in the contention of the applicant on merits as well as on time bar. The pre-deposit of the duty, interest and penalty is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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