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2019 (6) TMI 647

..... HAT:- It is seen in the present case that the petitioner had produced a certificate dated 11.02.2003, issued by the Forest Department of the Sri Lankan Government, evidencing that the product was extracted manually and there was no aid of power. This certificate has not been considered by the second respondent in the impugned order by either disbelieving the same or questioning its validity. Since the CEGAT had earlier held that a simple declaration evidencing that the product was manufactured without the aid of power would suffice for the purpose of grants exemption from payment of customs duty, there is no justification on the part of the second respondent herein to hold otherwise in the present impugned order. As such, the respondents ar .....

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..... of Customs (Appeal), Chennai. By an order inAppeal dated 12.06.1998, it was held that pine resin, being a natural product, cannot be considered to be manufactured with the help of power and therefore held that the classification of the product would fall under sub headings No.1301.90 of the CET Act and had 'Nil' rate of duty and thereby setting aside the assessment and levy of additional customs duty. When the order inappeal came to be challenged before the Customs, Excise and Gold (Control) Appellate Tribunal by an order dated 01.02.1999, the Revenue Appeal came to be rejected, by observing that the Commissioner has considered the certificates produced by the suppliers, which had been ignored by the Assistant Commissioner. It was .....

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..... y of giving a reply, the Writ Petition is liable to rejected since an appeal remedy is available. 6.I have given careful consideration to the submissions made by the respective Counsels. 7.The position, as it stands today is that in view of circular No.26/2004-Cus, 31.03.2004, a certificate from the Chamber of Commerce or a Government Agency of the supplying country to the effect that the product has been produced/extracted without the use of power, can be accepted for the purpose of exemption of customs duty under heading of 1301.10 of the Central Excise Tariff Act. The said circular is based on an earlier decision of the CEGAT, wherein the exemption has been allowed on the basis of a simple declaration by the supplier, which decision has .....

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