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2015 (11) TMI 755 - CESTAT CHENNAI

2015 (11) TMI 755 - CESTAT CHENNAI - TMI - Benefit of Notification 28/97 dt. 1.4.97 under EPCG scheme - appellant submits that they have fulfilled the export obligation - Held that:- Tribunal in their order dt. 22.1.2004 had categorically taken into consideration the Board's circular No.62/2002 dt. 26.9.2002 wherein the Tribunal directed the lower authority to consider the Board's circular whereas we find that both the adjudicating authority and the appellate authority have interpreted the Board .....

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TMI 201 - CESTAT, CHENNAI) was upheld. - following the Hon'ble Supreme Court judgement, we hold that the ratio of the above decision squarely applies to the present case as in the present case appellants have imported architectural light fittings claimed under EPCG licence No04500471/1/13/10/1/01 dt. 16.2.1998 covered under Notfn 28/97 - Decided in favour of assessee. - Appeal No. C/231/2005 - Final Order No. 41482/2015 - Dated:- 28-10-2015 - Hon ble Shri R. Periasami, Technical Member And Hon .....

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fittings etc. and claimed benefit of Notification 28/97 dt. 1.4.97 under EPCG scheme. In the first round of litigation, this Tribunal vide Final Order No.93/2004 d. 22.1.2004 remanded the matter to the adjudicating authority. The relevant para-5 of the Tribunal's final order is reproduced as under :- "5. On a careful consideration, we notice that the Board has issued the above noted circular clarifying the issue in respect of the items mentioned in that circular for grant of the benefit .....

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nd confirmed the duty and the same was upheld by the Commissioner (Appeals). 3. Ld. Advocate appearing for the appellant submits that they have imported the goods by licence covered under EPCG scheme. He produced copy of licence available at page 9 of the paper book and submits that Tribunal remanded the matter to lower authority to consider the Board's circular dt. 26.9.2002. The said authority held that circular issued was in the context of another EPCG Notfn 29/97 and not related to Custo .....

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tel industry. He further submits that Revenue preferred appeal against this Tribunal's order before the Supreme Court wherein the Hon'ble Supreme Court dismissed the Revenue's appeal as reported in Commissioner Vs Appu Hotel Ltd. 2010 (256) ELT A92 (SC). He further submits that they have fulfilled the export obligation and consequently cancelled the bank guarantees. He pleaded for setting aside the impugned order and for allowing the appeal with consequential relief as they have alre .....

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tfn 29/97. We reproduce Para 3 & 4 of the Board's circular dt. 26.9.2002 as under :- "2. MOC&I/DGFT, DG (Tourism), various Hotel Associations and other individuals have, however, been representing to this Ministry for quite some time that service providers in the hotel sector actually need the aforesaid consumer items as well for rendering service and earning foreign exchange for the purpose of fulfilling export obligation under EPCG Scheme. Hence, it is not proper to restrict i .....

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aid rider specified in 39/2000 has also created a piquant situation in as much as in many cases DGFT authorities have issued EPCG licences to service providers permitting import of these consumer items but Customs have refused to extend EPCG benefits. 3. The issue has been re-examined in Board and it has been decided that service providers who actually require consumer items like carpets, crockery, marble, chandeliers etc. shall be allowed EPCG benefit. Chairman, CBEC has ordered that the rider .....

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notification as held by both the lower authorities. Further, we find that this issue stands settled by the Hon'ble Supreme Court in the case of Commissioner Vs Appu Hotel Ltd. (supra) where this Tribunal's order in the case of Appu Hotel Ltd. Vs CC Chennai (supra) was upheld. The relevant para of the Tribunal's order is reproduced below :- "This appeal filed by the assessee is against denial of the benefit of Customs Notifications No. 28/97 and No. 29/97 both dated 1-4-1997 (EPC .....

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ts were eligible to import capital goods at concessional rate of duty under the EPCG scheme. In respect of Notification No. 28/97, capital goods means any plant, machinery, equipment and accessories required for - (a)......... (b)......... (c) rendering services (vide Explanation to the Notification) In respect of the other Notification, capital goods means any plant, machinery, equipment and accessories required for (a) ..... (b)......... (c) in the case of hotel industry and tourism industry, .....

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