TMI Blog2018 (10) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... erial fact but on the interpreting of Notification No. 97/2004-Cus. It was clear to all that the word consumables was deleted in the exemption entry under EPCG Scheme, therefore, there is no mis-declaration or suppression of fact on the part of the respondent. This case is solely on the interpretation of the word interpreting of exemption entry of capital goods in the Notification 97/2004-Cus dated 18.09.2004. Moreover the Revenue in its appeal has not made any ground on the issue of limitation which appears that the Revenue has given up the issue of limitation, therefore, the demand is clearly hit by limitation. Appeal dismissed - decided against Revenue. - C/11098/2013-DB - A/12073/2018 - Dated:- 3-10-2018 - Mr. Ramesh Nair, Mem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h was imposed on the Respondent Co. and individuals. Being aggrieved by the order in original, the Respondent filed appeals before the Commissioner (Appeals). The Ld. Commissioner (Appeals) allowed the appeals after interpreting the Notification 97/2004-Cus dated 17.09.2004. The Ld. Commissioner(Appeals) also set aside the demand on the ground of time bar. Therefore, the present appeal filed by the Revenue. 2. Sh. K. J. Kinariwal, Ld. Deputy Commissioner (AR) appearing on behalf of the appellant reiterates the ground of appeal. He submits that under Notification No. 97/2004-Cus the description of goods is capital goods for pre-prodcution, production and post-production including second hand capital goods . As per the definition under pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cessories or equipment and therefore, capital goods. As laid down by the CESTAT in the case of Reliance Communication Infrastructure Ltd. vs CC Bangalore 2009 (240) ELT 461 even gas which is required in the gas suppression system and which was alleged by the department to be consumable satisfies the definition of capital goods. Therefore, the goods imported by the appellant are capital goods and entitled for the exemption under EPCG Scheme. He further submits that the demand is clearly time bar as the goods were imported during the period June 2007 to October 2008. On the basis of EPCG license granted by DGFT, the description of goods in the EPCG license as well as bills of entry were made as consumables. Had the department of any doubt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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