TMI Blog2008 (8) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... N. Jha, President and Shri M. Veeraiyan, Member (T) None, for the Appellant. Shri L. B. Yadav, DR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - These appeals arise out of common orders-in-appeal No. 26 to 30/Cust / Alld/2004, dated 4-3-2004. 2. None appears for the appellants. Heard learned DR on behalf of the Department. 3.1 The appellants have imported paper and paper board falling under chapter heading 480200 of the Customs Tariff Act and the goods have been cleared availing benefit of Notification No. 37/96-Cus., dated 23-7-96 which was applicable to imports from Nepal. 3.2 The dispute relates to the applicability of Notification No. 6/2000- C.E., dated 1-3-2000 exempting additional duty of Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Central Excise Act is basically goods "cleared for home consumption". There are separate provisions in the Central Excise Rules providing for export of goods without payment of duty under bond and for grant of rebate if cleared on payment of duty 5. Learned DR relied on the decision of the Hon'ble Supreme Court in the case of Motiram Tolaram v. Union of India reported in 1999 (112) E.L.T. 749 (S.C). The said case dealt with applicability of excise notification for the purpose of levying additional duty of customs and one of the conditions to be fulfilled was that the raw material out of which the finished goods manufactured ought to have paid excise duty. The Hon'ble Supreme Court found that in such a situation any presumption ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -conditioning appliances and machinery for use in the computer room, hospital or factory would be entitled to claim the concession by following the prescribed procedure. Only, for claiming a concession in excise duty the user should be the manufacturer himself or he must have made the purchase from a manufacturer liable to pay excise duty on the item whereas in regard to a claim for CVD concession, the supplier will be an importer. The latter will be entitled to sell the goods at the concessional rate of duty (or at nil rate if there is an exemption) if the purchaser from him who puts the goods to the specified use (whether a manufacturer or not) fulfills the requirements of Rule 192. Since the concession under Rule 192 turns only on the na ..... X X X X Extracts X X X X X X X X Extracts X X X X
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