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CC (Prev.) Versus M/s Mrinal International

2015 (10) TMI 2260 - CESTAT NEW DELHI

Refund of Additional Customs Duty levied under Section 3(5) of Customs Tariff Act, 1975 in terms of Notification No. 102/2007-Cus – Revenue contends that Condition No. (b) of the Notification was not fulfilled as the importer had not specifically indicated in invoice that in respect of goods covered therein no credit of additional duty of customs is admissible – Held That:- Commissioner (Appeals) has adequately discussed the issue - Stamp on invoice to the effect that ‘No Credit of Special Addit .....

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fund of ₹ 50599/- was upheld and Revenues appeal was dismissed. The issue involved in this case is refund of additional duty of customs levied under sub-section of Section 5 of the Customs Tariff Act, 1975 in terms of Notification No. 102/2007-Cus. dated 14.09.2007. The only ground on which Revenue has filed this appeal is that Condition No. (b) of the Notification No. 102/2007-Cus was not fulfilled inasmuch as the importer had not specifically indicated in the invoice that in respect of g .....

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the Customs Tariff Act, 1975 shall be admissible and that additional duty of Customs levied under sub-Section (5) of Section 3 of Customs Tariff Act, 1975 is also called as Special Additional duty and accordingly a stamp No credit of the Special Additional Duty available was affixed on all the invoices which meets the requirements of Rule 2(b) of the said Notification. In support of their above contention the respondent have referred to Board s Circular No. 6/2008-Cus. dated 28.04.2008. As per .....

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a 7.2 of Board s Circular N0. 6/2008-Cus. dated 28.04.2008 that a stamp on their invoice (to state that no CENVAT credit is admissible) should suffice for the purpose of para 2(b) of said Notification. On perusal of the relevant sale invoices issued by the respondent in this case and enclosed alongwith the departmental appeal, it is observed that the same bear the stamp No credit of the Special Additional Duty available . In this regard, the respondent explained that additional duty of Customs l .....

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ised in the departmental appeal in this regard does not sustain. Accordingly, the present appeal filed by the department does not succeed and is liable to be rejected. In view of foregoing, appeal filed by the department is rejected. 3. We have also perused the invoices and found that in the said invoices the price is mentioned alongwith 4% VAT and no customs duty is shown or mentioned therein. In addition to that each invoice has a stamp of No Credit of the Special Additional Duty available . W .....

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