9911796707
TMI Blog2015 (11) TMI 1331X X X X Extracts X X X X X X X X Extracts X X X X ..... ly to the new Naptha Cracker Project setup by the Reliance Industries Limited (RIL). The appellants imported metallic Cartons and Empty Bent Cartons under six Bills of Entry during the period16.02.1995 to 27.06.1995 for manufacture of final product called 'Z' Blocks (Ceramic Fibre Modules) and clearance to the above project of RIL. The adjudicating authority in his denovo order dated 02.05.2002 dropped the proceedings under the SCN and also ordered for refund of the differential duty paid. Aggrieved by this order, the Revenue filed appeal before the Commissioner (Appeals). The Commissioner (Appeals) in the impugned order set aside the OIO and allowed the Revenue appeal. Hence, the present appeal. 3. Ld. Advocate appearing on behalf of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his contention the Ld. Advocate relies on the following decision in the case of HIS Automotive Ltd. Vs. CC, Chennai-2008 (224) ELT 439 (Tri-Chen.). 4. On the other hand the Ld. AR reiterated the findings in the OIA and submits that there are three entities involved viz. CIRIA, RIL and MMTCL. She refers the letter of intent and also the detailed findings in the OIA at page -14 and submits that the Commissioner (Appeals) has correctly worked out how much percentage to be added and also worked out the cost of the final product i.e., Z Block and correctly loaded 14.8% and also directed the authority to finalize the provisional assessment. 5. After hearing both the sides and on perusal of the records, we find that the short issue is whether th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ency of the order awarded to MMTCL on Ex-works/FOB prices." We also find that the letter of intent dated26.10.1994 placed by RIL to CIRIA SPA, Italy for supply of refractories and ceramic fibre insulation blocks and other accessories for the project. The clause II and (2) of the said letter of intent stipulates that supply of refractory bricks and ceramic fibre modules supplied by MMTCL, India. Clause III & iii also stipulates that the entire purchase contract is with the foreign supplier and only for the purpose of convenience and facility direct payment showing the separate order to MMTCL. We find both the conditions have been dealt in detail in the OIO passed by the adjudicating authority. We find that MMTCL is imported the goods under ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
