9911796707
TMI Blog2024 (3) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... of List A. 2. The facts of the case are that the appellant is manufacturer of 'Ferrites, Soft Ferrites Component/Parts and Soft Ferrite Powder. For the purpose of undertaking the manufacture of the aforesaid item, the appellant imported Zinc Oxide (99% purity), Manganese Oxide, Polyvinyl Alcohol etc.. The appellant imported Zinc Oxide by availing exemption provided vide Sl.No.148 of list A of Notification No.25/1999- Cus dated 28.02.1999 as amended by Notification No.26/2002-Cus dated 01.03.2002. According to the said Notification, the Basic Customs Duty (BCD) on import of Zinc Oxide would be Nil, provided that the imported Zinc Oxide is used for the manufacture of Pre-Calcined Ferrite Power (Spray Dried) (PCFP). Further, as required unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecord that during the course of investigation it was found by the jurisdictional authorities of the appellant that the appellant is manufacturing PCFP by using imported Zinc Oxide. Merely on letter given by the appellant which was further rectified, the demand cannot be confirmed against the appellant. It is further submitted that the PCFP manufactured by using imported Zinc Oxide was sold in the open market as well as used in further manufacture of excisable goods which has been cleared on payment of duty. In that circumstances, the benefit of Notification No.25/1999-Cus dated 28.02.1999 as amended by Notification No.26/2002-Cus dated 01.03.2002 cannot be denied to the appellant. 4. He further submitted that part of the demand is barred b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds by the field formation proved no irregularity in the data supplied by the noticee to CRAD regarding the quantity of pre calcined ferrite powder produced by them during the material period. The officers also stated that the noticee's using of zinc oxide to produce pre calcined ferrite powder (spray dried) has also been evidenced from a Chartered Engineer's certificate dt. 18.5.11 and a write up of the noticee dt. 13.2.12. 4.6 I find, before issuance of the SCN at Sl.No.4 under C.No.V(15)66-CE/Kol-III/ADC/Adjn/2013/13752 dt.5.9.2013 covering the period August 2012 to July 2013, a report was called for form the field formation to confirm whether the noticee has not produced any pre calcined ferrite powder during the material period from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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