2017 (3) TMI 1014

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....by NONE ORDER The present appeal is filed by the Department against the order-in-appeal no. CC(A)CUS/170/2015 dated 23.03.2015 passed by the Commissioner of Customs (Appeals), New Delhi. 2. The brief facts of the case are that, the assessee-Respondent imported LEDs (Light emitting Diodes) classified under CTH 85414020 by claiming concessional rate of CVD under Notification No. 12/2012-CE dated ....

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....intended use to the satisfaction of the Deputy Commissioner/Asstt. Commissioner of jurisdictional Central Excise Division. The assessee-Respondents failed to provide the certificate/registration details in this respect. Therefore, the lower authorities vide order-in-original has held that the assessee-Respondents were not eligible to avail the exemption/concession under Notification No. 12/2012-C....

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.... of LED Torch, LED Lamps, LED Solar Lantern, LED Bulbs, LED Study Lamps and LED Solar Home Lights, has been issued by the Superintendent of Customs and Central Excise and not by the jurisdictional Deputy/Assistant Commissioner, as required. But the Department nowhere mentioned that the said imported goods were not intended for the use and that the said goods were not actually used in the manufactu....