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2016 (10) TMI 519 - CESTAT ALLAHABAD

2016 (10) TMI 519 - CESTAT ALLAHABAD - TMI - Provisional release of goods - Aluminium Dross - Aluminium Ingots - Aluminium content declared of about 21% - test of samples - samples in the form of grayish porous metallic lumps of irregular shapes and sizes having oxidized surfaces - recovery of aluminium content of about 54% - enhancement in declared value on the basis of aluminium content - Held that: - no CVD is prima facie leviable when no Excise Duty is leviable on Aluminium Dross. - Pro .....

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appeal against Order dated 27.05.2016, passed by the Commissioner of Customs, Noida. 2. Brief facts of the case are that the appellant is a manufacturer of Aluminium Ingots and for this purpose, they had imported Aluminium Dross. The appellant had filed Bill of entry No.4802294 dated 05.04.2016 and Bill of Entry No.4531709 dated 10.03.2016 on first check basis. Accordingly, by the filed documents i.e. Bill of lading and commercial invoice etc., the aluminium contents declared and/or quantities .....

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.2016. In respect to the other Bill of Entry, it was reported by CRCL that the same contains about 58% aluminium, which is expected to be recoverable. Further, it is based on the said report, the valuation of the goods under import is proposed to be enhanced based on the quantity of aluminium recoverable. Further, we take notice that show cause notice dated 08.07.2016 has been issued by the Commissioner of Customs, stating in para 8, as per the test report and other parameters, the expected reco .....

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ing to pay the duty on the imported goods. In response thereto, vide the communication dated 27.05.2016, provisional release is granted, subject to (i) the appellant has been asked to pay differential duty in full of ₹ 24,88,606/-, (ii) furnishing and execution of Bond covering 100% of the re-determined value of the goods i.e. bond amounting to ₹ 1,06,27,800/-, (iii) submission of Bank Guarantee for 30% of the value of the goods involved i.e. ₹ 31,89,000/- and (iv) furnishing o .....

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preme Court in M/s DSCL Sugar Ltd. [2015-TIOL-240-SC-CX] and the Hon'ble High Court of Bombay in M/s Hindalco Industries Pvt. Ltd. Vs. Union of India, it has been said that these goods being waste products, and not manufactured products, are not excisable to Excise Duty. Accordingly, the demand of CVD on the imported Dross is, prima facie, unsustainable. The learned Counsel further stated that out of the differential amount of duty ₹ 24,88,606/more than 50% is on account of CVD. Accord .....

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