TMI Blog2006 (10) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Anjaleem Enterprises Pvt. Ltd., Vadodara (hereinafter referred to as 'the importer') was a unit engaged in the manufacture and export of 'Development of Computer Software and Services' as 100% export oriented unit; which started commercial production w.e.f. 27-1-1986. The unit availed the benefit of exemption from payment of Customs duty under the provisions of Notification 13/81-Cus., dated 9-8-1981 and imported capital goods involving duty of Rs. 28,60,110/- during the period 1985-86 to 1990-91. The unit exported computer software and services during the above period and stopped manufacturing and export activity from July, 1990 onwards. Show cause notice dated 6-11-1997 was issued to the importer for recovery of Customs duty of Rs. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apital goods on payment of duty but set aside the levy of interest. The importer has filed Appeal No. C/1264/2001 against the upholding of the duty demand while the Revenue has preferred the Appeal No. C/3720/2001 against the setting aside of the levy of interest. 4.Pursuant to the order dated 14-9-2001 of the Commissioner (Appeals) upholding the duty liability the Dy. Commissioner worked out the depreciated value of the capital goods/computers and parts thereof by computing the period of depreciation from the date capital goods were ex-bonded until the date when they were sought to be cleared in DTA as per letter dated 7-7-1994 of the Ministry of Industry granting de-bonding. The Commissioner (Appeals) rejected the plea that the period o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o 100% EOU even after the expiry of the warehousing period, we uphold the finding of the Commissioner (Appeals) that importers are not liable to pay interest. Appeal No. C/3720/2001 is therefore rejected. 8.As regards the period for which depreciation is to be allowed, in the light of the Tribunal's order in Commissioner of Customs Central Excise, Vadodara v. Solitaire Machine Tools Pvt. Ltd. - 2003 (152) E.L.T. 384 we hold that depreciation shall be allowed up to the date of payment of duty as per the language of the explanation to Notification 13/81 itself, and rejecting the contention of the Revenue that depreciation shall be allowed only till the date of application for de-bonding. We therefore hold that the period of depreciation s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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