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TMI Blog2024 (10) TMI 1357X X X X Extracts X X X X X X X X Extracts X X X X ..... T.V. In terms of Notification No. 68/2017-Cus. NT dated 30.06.2017. Notification No. 68/2017 notify the Customs (import of goods at concessional rate of duty) Rules, 2017 (CR-17). The said Rules CR-17 was intended for those importers who wish to avail the benefit of exemption notification, where the benefit of such exemption is dependent upon the use of imported goods for manufacture of any commodities or provision of any output service. The said application filed by the appellant was rejected by an order of Assistant Commissioner dated 09.10.2017. The said rejection was made on the ground that the process indicated by the respondents did not qualify as manufacture as defined in the aforesaid CR-17. The said impugned order recorded as foll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2016- Customs dated 01.03.2016. Till date no question regarding process carried out by them does not amount to manufacture had aroused/objected by the department, they were never denled such benefit. Now the Customs (Import of Goods at Concessional Rate of Duty for manufacture of excisable goods) Rules 1996, have been replaced by Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017, Notification No.68/2017-Cus (N.T.) dated 30.06.2017. Last bond was accepted by the department on 2.9.2016 valid till 1.9.2017. It is surprising to note that though there is no change in present and erstwhile provisions and notification, the application of the appellant was rejected by assigning the reasons far from truth on assumptions and presump ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted T.V. He further pointed out that the goods are not imported in semi-knockdown condition but the imported goods are individual components and are not assembled to any extent whatsoever. 4.1 Learned Counsel further argued that even if it is presumed that goods are imported in semi -knockdown condition, he does not imply that the assembling to produce finished goods does not amount to manufacture. 5. We have gone through the rival submissions. We find that the argument of the revenue is that the goods imported by the appellants are in semiknockdown condition. It holds that assembly from the semi -knockdown condition to full TV does not amount to manufacture. The list of goods imported by the appellant is as follows: 1. LED Display Pane ..... X X X X Extracts X X X X X X X X Extracts X X X X
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