TMI Blog1983 (1) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of glass tubes for the manufacture of television tubes vide Bill of Entry Cash No. D 1966 dated 29-8-1974. The goods were classified under Item No. 60 of the Indian Customs Tariff Schedule (ICT) and charged to basic customs duty at 100% ad valorem. They were also charged to additional (countervailing) duty of customs equivalent to the duty of excise leviable under Item No. 23-A(4) of the 1st Schedule to the Central Excises Salt Act, 1944. After clearance of the goods on payment of duty so assessed the appellants filed a refund claim before the Assistant Collector of Customs, Madras on two grounds, namely, that certain shortages were noticed in the consignment and that the TV tubes being wireless reception tubes, their assessment accor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supplied goods should be refunded; (ii) the glass tubes are of special glass, special shape and design for the manufacture of TV picture tubes. The Customs authorities were classifying these tubes under Item 73 (2) of the ICT for a long time and it was around 1-3-1973 that they resorted to the classification of the goods under Item 60 of the ICT read with Item 23-A of the Central Excise Tariff Schedule. In view of this the appellants had taken up the matter with the Government of India who, after considering all aspects of the matter, issued a notification No. 12-Cus., dated 16th February, 1976 exempting glass shells for manufacture of TV picture tubes from basic duty of Customs in excess of 60% ad valorem. In the circumstances, it was u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vidence on record. The Department has also conceded this aspect of the matter. The Tribunal, therefore, allows the appeal on this ground and directs that the Customs authorities at the Port of Madras shall refund the duty involved to the appellants within a period to two months from the date of communication of this order. 7. Turning to the second ground, the Tribunal observes that the notification exempting glass shells for the manufacture of TV picture tubes from basic duty in excess of 60% ad valorem was notified on the 16th February, 1976. Exemption notifications issued under the Customs Act or its predecessor Sea Customs Act do not have retrospective application and, therefore, the notification in question would not apply to the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
