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TMI Blog2018 (3) TMI 1055X X X X Extracts X X X X X X X X Extracts X X X X ..... g aside the demand determined on the basis of non-fulfillment of the conditions of exemption Notification No.47/2002-CE dated 06.09.2002 & Notification No.6/2006-CE dated 01.03.2006 for the clearance of finished goods i.e. MS Specials to the water supply projects without payment of Central Excise Duty? (ii) Any other question of law as the Hon'ble High Court may formulate and decide the same in terms of sub section (3) & (5) respectively of Section 35G of the Central Excise Act, 1944. 3. He has taken us through the contentions raised in the appeal memo which are reproduced as under: S.No. Chapter or heading or subheading or tariff item of the First Schedule Description of excisable goods Rate Condition No. 1 2 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s located, is produced to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction, to the effect that such goods are cleared for the intended use specified in column(3) of the Table. 4. He further contended that in view of Chapter 73 article of iron or steel where the assessee has claimed as under:- Tariff Item Description of goods Unit Rate of duty 1 2 3 4 7303 Tubes, Pipes and Hollow Profiles, or Cast Iron. 7303 00 Tubes, Pipes and Hollow profiles, of cast iron: 7303 00 10 Rain water pipe Kg. 12.5% 7303 00 20 Soil pi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods are exempted from the operation of Rule 174 of the Rules. The goods are specified in the Schedule to the Central Excise Tariff Act, 1985 (in short 'the Tariff Act'). The proviso makes it clear that where goods are chargeable to nil rate of duty or where the exemption from the whole of the duty of excise leviable is granted on any of the six categories enumerated, the manufacturer is required to make a declaration and give an undertaking, as specified in the Form annexed while claiming exemption for the first time under this Notification and thereafter before the 15th day of April of each financial year. As found by the forums below, including CEGAT, factually, the declaration and the undertaking were not submitted by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l exemption to the Pipes covered in any of the chapter needed for delivery of water from its source to the plant and from there to the storage facility subject to the condition No.4 that a certificate issued by the Collector/District Magistrate/Deputy Commissioner of the District in which the plant is located is produced to the Dy./Assistant Commissioner of Central Excise, having jurisdiction over the factory of the effect atha such goods are cleared for the intended use as specified in the Notification. In this case the adjudicating authority has observed that the appellants have cleared MS Specials without payment of duty and no certificate to the effect that such goods were cleared for the intended use as specified in the Notification ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of MS Specials during April 2006 to March 2008 ut could not give a proper reply for the said clearances of MS Specials without payment of duty and without having proper exemption certificate in this respect. I also find that the statement of Shri Anil Kedia, Accounts Officer, authorized by the director of the company is also co-related in this respect who tendered the statement that they were simultaneously clearing PSCC Pipes, BWSC Pipes, MS Pipes and MS Specials under various certificates issued by the Collector under exemption Notification No.47/2002-CE dated 06.09.2002 and 06/2006-CE dated 01.03.2006 substantiating the allegation of willful mis-statement of the facts as raised by the impugned show cause notice. I also further observe t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure and site condition and MS Specials are used for changing the alignment using for Tee, Bends and are short in length used for lying and jointing of Pipes in required alignment. Further, the Pipes are cleared in running length whereas the MS Specials were cleared in Nos. and Kgs which clearly indicated that both the products are different and their uses are also different and known in the market with different names and characteristics. In the obsence of any certificate issued by the relevant authority regarding use of particular product for intended purpose the benefit of said conditional exemption has rightly been denied by the adjudicating authority. Moreover, the appellant during the course of personal hearing stated that the necessar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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