2016 (1) TMI 1176

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..... ssioner (AR) for the Respondent. ORDER M/s Mumbai Fabric Pvt. Ltd is in appeal against order-in-appeal no: 128(CRC-II-A(III)/2015/JNCH/Appeal-II dated 7th April 2015 passed by the Commissioner of Customs (Appeals-II), Mumbai II, JNCH, Nhava Sheva which allows Revenues appeal against sanction of refund of Rs. 4,18,586/- being the Special Additional Duty levied on import of 10 consignment of used .....

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..... activity. 4. In attempting to bolster its claim, appellant submits that radial tyres are used for making crumb rubber and that, owing to its limited availability in India, used radial tyres are regularly imported for the conversion to a material that is critical for manufacture of low end rubber products, rubber sheets and rubber tiles as well as in road construction. It was pointed out that the .....

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..... m of 4% SAD by unscrupulous importers. 7. The appellant is no different from a domestic entity who is subject to VAT on purchase of used tyres and to VAT on sale of crumb rubber. The claim of the appellant to the effect that the discharge of the latter VAT obligation immunizes it from the former obligation is not tenable. 8. In its role as countervailing duty, Special Additional Duty paid on use .....

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