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TMI Blog2018 (8) TMI 1696X X X X Extracts X X X X X X X X Extracts X X X X ..... /2018 X X X X Extracts X X X X X X X X Extracts X X X X ..... ional duty was on account of the fault of the EDI system, hence upheld the assessment orders and dismissed the appeals of the appellants. The appellants had identical disputes at various other ports of import. In respect of their imports at Delhi they approached the Hon'ble High Court of Delhi, who vide order dt. 02.12.2014, had issued directions to CBEC to consider the representation of the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 3 (1) of the Customs Tariff Act cut pieces of used tyres and used tubes is unlawful and ultra vires of the CETA. In respect of appeals mentioned at Sl.Nos.1 & 2 to 5 of the preamble, the Commissioner (Appeals) concerned held that CVD is chargeable under the respective tariff entry. As far as the remaining appeals at Sl.Nos.6 to 65 of the preamble, the lower appellatives have rejected the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nfrastructure Ltd. Vs Union of India - 2017 (353) ELT 161 (Del.). The relevant part of that judgement is reproduced as under : "27. In view of the clear legal position, the stand of the TRU of the Department of Revenue in its clarification dated 2nd January, 2015 that there was no exemption from payment of excise duty in respect of tyre scrap cut into two to three pieces produced from used and ol ..... X X X X Extracts X X X X X X X X Extracts X X X X
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