TMI Blog2000 (4) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... ted goods specified in list (A) the concessional rate of duty is 10% ad valorem while it is 20% ad valorem in the case of imported goods specified in list (B) and 25% ad valorem in the case of imported goods specified in list (C). The Notification also contains a proviso that the benefit will be available if the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. Under Rule 3 of these Rules, a manufacturer intending to avail of the benefit of the exemption Notification, shall obtain a Registration from the Assistant Collector of Central Excise having jurisdiction over his factory and the Registration shall contain particulars about name and addr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The notice also proposed imposition of penalty on the appellant-company as well as on the Dy. General Manager (Materials) and the General Manager (Finance). The notice was adjudicated by the Additional Commissioner of Central Excise who confirmed the duty demand of Rs. 11,04,533.67 as differential customs duty plus Rs. 1,98,817.25 as CVD along with interest under Section 28 of the Customs Act, 1962 and imposed a penalty of Rs. 2.5 lakhs on the company and a penalty of Rs. 1 lakh each on the two officers of the company, rejecting the contention inter alia of the importers that deflection yoke is an integral part of colour picture tube and that, therefore, non-inclusion of the disputed items as inputs for the manufacture of deflection yoke is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty is Rule 8 which will be attracted only in the event of non-use of the imported goods by the manufacturer for the intended purpose and in the present case, the goods imported were used for the intended purpose and, therefore, the Assistant Commissioner of Central Excise has no jurisdiction under Rule 8 to recover differential duty, and if the Revenue denied exemption at the initial stage for non-inclusion of the items in the Registration Certificate, then only the Assistant Commissioner of Customs at the port of importation would have jurisdiction, as seen from Rule 5 of the 1996 Rules. He, therefore, prays that the impugned order may be set aside and the appeal allowed. The prayer is strongly opposed by the learned DR who draws our att ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Lastly, he submits that Rule 8 of the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996 has been invoked in this case by issue of notice by the Assistant Commissioner of Central Excise, since the goods imported (disputed items) were not used for the intended purpose viz. as parts for the manufacture of Cathode Ray Tubes as declared. He, therefore, supports the duty demand. 4. We have carefully considered the rival submissions. Under sub-rule 1 of Rule 3 of the Customs (Import of ..........) Rules, 1996 framed vide Notification 36/96-Cus., dated 23-7-1996, a manufacturer intending to avail the benefit of an exemption Notification referred to in sub-rule (1) of Rule (2) shall obtain a re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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