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2016 (10) TMI 734 - CESTAT NEW DELHI

2016 (10) TMI 734 - CESTAT NEW DELHI - TMI - Clearance of various assemblies, components etc. (CETH 9305.00) without payment of duty - Held that: - While there is no dispute on the legal principle upheld by the impugned order, the duty liability of appellant has to be found on the basis of already discharged duty, exclusion of bought out items and imported SRGM. If needed the Original Authority can re-verify the correct payment of duty by the appellant with the records - appeal disposed off. - E .....

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0 nos. of Super Rapid Gun Mount (SRGM) manufactured and cleared to Indian Navy through M/s Garden Reach Shipbuilders & Engineers Ltd. and M/s Goa Shipyard Ltd., during October, 1994 to January 2003. The appellants filed classification declaration claiming nil rate of duty on these SRGM under Central Excise Tariff Heading (CETH) 9301.00 and duty @ 24% on parts/access assemblies of said SRGM, manufactured and captively used. As the final product SRGM is exempt, for captively consumed parts/ass .....

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us assemblies, components etc. (CETH 9305.00) without payment of duty. The notice proposed duty demand of ₹ 30,53,16,136/- on assemblies, components or sections etc. of SRGM. The case was adjudicated by the Jurisdictional Deputy Commissioner. The Original Authority vide his order dated 30/11/2004 held that the appellant has cleared complete SRGM from their factory premises and not assembly or sections thereof, which is classifiable under Chapter Heading 9301.00, liable to nil rate as per t .....

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. 4. The First Appellate Authority decided the appeal by Revenue. Vide the impugned order dated 09/10/2006 he held that the assessee is required to discharge duty on all individual parts/sub-assemblies which were used in combination with other parts/components to manufacture the complete SRGMs. 5. Appellant filed the present appeal before us against this order. We have heard both the sides and perused records. Though appellants contested the impugned order on various grounds, the main thrust of .....

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