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M/s. Moser Baer India Ltd. Versus Commr Of Customs, Noida

2015 (11) TMI 137 - SUPREME COURT

Duty demand - exemption in terms of Notification No. 53/97-Cus or Notification No. 1/95-CE. - 100% EOU - Invocation of extended period of limitation - Held that:- It is not necessary that the material which is imported into India has to be used in the manufacture of articles which are to be exported out of India. Even if the said material is used "for the purpose of manufacture of articles" or "for being used in connection with the production or packaging or job work", the same shall still be co .....

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If the perception of the Revenue was that these are not captive goods or the benefit of Notification No. 53/97 is not available to the assessee, the period of limitation started at the threshold and therefore, on the facts which were known to the Revenue the Show Cause Notice could have been issued within a normal period of limitation prescribed under Section 28 which was six months at the relevant time. - Decided in favour of assessee. - Civil Appeal No. 3175/2007 - Dated:- 7-10-2015 - Mr. A.K. .....

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t character, the appellant is entitled to import raw material as well as capital goods and other goods specified in the EXIM policy and Custom Notification No. 53/97-Cus dated 03.06.1997 without payment of duty. It is also an admitted case that as a 100% EOU, the appellant is also entitled to procure raw materials, capital goods and all other goods specified in the EXIM policy under the Excise Notification No. 1/95-CE dated 04.01.1995 without payment of excise duty under CT3 certificate. It had .....

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no duty was paid. The Revenue, however, was of the opinion that some duty free items claimed by the appellant as capital goods were used for construction and decoration of the factory building and therefore, were not entitled to the exemption in terms of Notification No. 53/97-Cus or Notification No. 1/95-CE. It resulted in the issuance of Show Cause Notice dated 27.03.2002 and the demand mentioned in the said notice was confirmed after hearing the appellant. The Commissioner also confirmed the .....

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use Notice dated 23.07.2002 was beyond the normal period of limitation prescribed under Section 28 of the Customs Act and therefore, provisions of proviso to that Section was invoked to claim the extended period of limitation. The appellant had specifically raised the issue that the notice was time barred and it was not permissible for the Revenue to seek shelter under the proviso to Section 28 inasmuch as there was no misdeclaration or misstatement on the part of the assessee-appellant in the d .....

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ced subsequently, of provisions of Notifications. Hence the demand made in this case is not hit by any time bar." In order to determine the aforesaid issue, it would be necessary to traverse through Exemption Notification No. 53/97-Cus. dated 03.06.1997 as amended from time time. Relevant portion thereof with which we are concerned reads as under: - "In exercise of the powers conferred by sub-section (1) of Section 25 of the Customs Act, 1962 (52 of 1962), the Central Government being .....

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or services out of India or for trading of goods for export out of India as referred to in paragraph 9.21 of the Export & Import Policy, 1997-2002 notified by the Government of India under the Ministry of Commerce Notification No. 1/97, dated the 31st March, 1997, as amended from time to time (hereafter referred to as the said Export and Import Policy) by hundred percent Export Oriented Units approved by the Board of Approvals for hundred percent Export Oriented Units, appointed by the noti .....

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reading of the aforesaid notification clearly manifests that it is not necessary that the material which is imported into India has to be used in the manufacture of articles which are to be exported out of India. Even if the said material is used "for the purpose of manufacture of articles" or "for being used in connection with the production or packaging or job work", the same shall still be covered by the aforesaid notification and thus would not attract any customs duty. T .....

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