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2015 (6) TMI 296

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....d under Customs Notification No. 25/99, dated 28-2-1999, for import of Parts and Relays. 3. The petitioner is a Public Limited Company engaged in the manufacture of various electrical equipment like Transformers, Circuit Breakers, Control Panels, Relays etc., and they are registered as a Large Taxpayer Unit (LTU), under the respondent. By virtue of General Exemption No. 160, the Central Government granted concessional rate of duty on goods imported for the manufacture of excisable goods, provided that the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996 (hereinafter referred to as "Rules"). Under the said Notification, the descriptions o....

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.... rate of duty under bond should not be demanded along with interest. Further the petitioner was directed to furnish a detailed reply with catalogue and technical write-up of the products within a week. 5. The petitioner submitted a reply dated 11-4-2014 enclosing the test report of the Relay Testing Laboratory, Central Power Research Institute, Bangalore; further reply dated 16-4-2014, enclosing the catalogue of the furnished product and further replies, dated 17-4-2014 and 2-5-2014, thereupon, the respondent has passed an order on 6-5-2014, stating that Notification No. 25/99, dated 28-2-1999 at Sl. No. 112 envisages concessional rate only to parts for manufacture of Relays/Switches/Connectors, but not the Relays/Switches/ Connectors....

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....ndent produced before this Court the Expert opinion given by the Scientific Officer Grade-I, Department of Electrical Engineering, IIT Madras, Chennai, dated 1-10-2014, stating that HA and HA Midos type of relays can be classified as simple trip/protection relays. However, the report of IIT Madras was subsequent to the impugned proceedings. 9. Furthermore, it is seen that the authority while passing the impugned order did not adjudicate the issue. The petitioner should have been permitted to agitate the classification issued by placing all materials and such issue could be decided after thorough adjudication. However, the procedure followed while passing the impugned order is a summary procedure. Even in the impugned order, it has bee....