TMI Blog2024 (2) TMI 778X X X X Extracts X X X X X X X X Extracts X X X X ..... - twin test of manufacture and marketability - HELD THAT:- The Respondent herein was faced with identical issues in various other ports, including Delhi. In a writ petition filed by them before the Delhi High Court, in TINNA RUBBER AND INFRASTRUCTURE LTD. VERSUS UNION OF INDIA AND ANR. [ 2014 (12) TMI 1279 - DELHI HIGH COURT] , a direction was issued to CBEC to consider the representation of the respondent herein keeping in view the decision of the Hon'ble Supreme Court in HYDERABAD INDUSTRIES LTD. VERSUS UNION OF INDIA [ 1999 (5) TMI 29 - SUPREME COURT] . Pursuant thereto, the Tax Research Unit (TRU), CBEC vide letter dated 02.01.2015 clarified that Tyre Scrap cut into two or three pieces are chargeable to CVD. The respondent cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NT Heard both sides and perused the records. 2. All these appeals arise from a common order dated 21.05.2018 passed by the Customs, Excise Service Tax Appellate Tribunal, Chennai, raising the following substantial questions of law: (A)Whether in the facts and circumstances of the case, the Tribunal is right and justified in allowing the appeal of the assessee when the rubber scrap imported by the respondent herein is liable to CVD? (B)Whether the Tribunal is right in not deciding the issue on merits and simply following the judgment of the Delhi High Court reported in 2017 (353) ELT 161 and the said judgment of the Delhi High Court has now been set aside by the Supreme Court in CA No.6874-6875 of 2018 dated 23.07.2018? (C) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h were allowed by the Appellate Tribunal, by final order dated 21.05.2018. The said order of the Appellate Tribunal is questioned in the present batch of appeals by the Revenue. 4. It is relevant to point out at this juncture that the Respondent herein was faced with identical issues in various other ports, including Delhi. In a writ petition filed by them before the Delhi High Court, vide Order dated 02.12.2014, a direction was issued to CBEC to consider the representation of the respondent herein keeping in view the decision of the Hon'ble Supreme Court in Hyderabad Industries Ltd v. UOI [1999 (108) ELT 321 (SC) and CCE Customs Bhubaneshwar v. Tata Iron and Steel Co. Ltd [2003 (154) ELT 343( SC) . Pursuant thereto, the Tax Res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal, following the above order of the Delhi High Court, while setting aside the common order of the Commissioner (Appeals-II). The following portions of the impugned order of the Appellate Tribunal are relevant in this regard: 5. Heard both sides and have gone through the facts. The issue has now been laid to rest by the Hon'ble High Court in their own order dt. 3.5.2017, reported in the case of Tinna Rubber Infrastructure 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ariff Act, 1975 read with Chapter Note 6 was not considered. The relevant portion of the said order of the Hon'ble Supreme Court is extracted hereunder : 5. Having perused the order of the High Court of Delhi which decided the matter in favour of the respondent Assessee, relying upon the decision of the Delhi High Court in the case of Modi Rubber Limited vs. Union of India and also the decision of this Court in the case of Union of India vs. M/s Ahmedabad Electricity Company Limited we are of the view that the present is a case where the High Court ought to have decided the matter taking into account the provisions of Chapter 40 of the Customs Tariff Act, 1975 read with Chapter Note 6. The present, therefore, appears to be a case o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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