TMI Blog2007 (1) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... ompany imported the spare parts for Sinter Fan Impellers, vide Bill of Entry No. DI-51 dated 3-5-88. They claimed assessment under Heading 98.06 read with sub-heading 8414.90. But the Department assessed the goods under sub-heading 8414.59 and collected duty @ 45%+45%+15% (CV). The appellant company filed a Refund Claim to assess the goods under Heading 98.06 read with sub-heading 8414.90, claiming benefit of exemption Notification No. 69/87-Cus. by virtue of which the CV Duty would be nil and the duty-structure should have been 45%+45%+CV Nil. The refund amount constitutes Rs. 19,08,883/- (Rupees nineteen lakh eight thousand eight hundred and eighty-three). The claim was filed on 26-10-88. The Assistant Commissioner of Customs, Kolkata, vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty. Later, they filed the refund claim. But the lower authority did not appreciate the facts properly in arriving at the conclusion that the impugned goods are Sinter Fan itself, and not spare parts of the Sinter Fan. At this stage, Shri Siddique took us through the documents like bill of entry and purchase order. He produced a drawing of the impugned item. He pointed out that the price in respect of the goods manufactured and sold by M/s. S.A.I.L. is fixed by a Pricing Committee of SAIL as per the guidelines of Ministry of Steel, Government of India and it has no bearing, whatsoever on the cost of production of the finished products. He also pointed out that the excess Customs Duty paid is always kept in a separate Suspense Account and it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpany had paid an excess amount of CV Duty and is rightly eligible for the refund. 6.The next issue to be decided is in respect of unjust enrichment. The extract of the Unjust Enrichment Certificate given on 30-8-06/25-9-06 by AGM(F)-T S/ER, SAIL/BTSO/KOLKATA, reads as follows :- "We confirm that price in respect of goods manufactured and sold by M/s. SAIL is fixed by a Pricing Committee of SAIL as per guidelines of Ministry of Steel, Govt. of India and have no bearing whatsoever on cost of production of the finished products. The price of Iron Steel products manufactured and sold by M/s. SAIL do not depend on the cost incurred by them. Steel is a commodity item, the price of commodity items are determined based on various market fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t company has not passed on the burden of Customs Duty to the buyers. We want to observe here that even though the bill of entry was filed in 1988, there had been an enormous delay in processing the claim of the appellant company. While the refund claim was filed in October, 1988, the first Order of Rejection was done in 1995 i.e., after a lapse of nearly seven years. The De Novo Adjudication Order rejecting the claim second time, was passed in 2003, i.e. after a lapse of about seven years of passing of the Appellate Order in 1996. In this case, it is not explained as to why so much time had been taken by the Customs Authorities to decide the issues. In view of our above observations, we allow the appeal with consequential relief to the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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