TMI Blog2004 (12) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... claiming the benefit of Notification No. 16/2000-Cus-Serial No. 181, attracting nil rate of duty. The provisional assessment originally adhered to by the Customs authorities was subsequently finalized by the Deputy Commissioner of Customs granting the benefit of the said Notification based upon the certificate, dated 28-6-2001 issued by the Ministry of Environment and Forest certifying that the goods stated therein are required for the project for substitution of Ozone Depleting Substances (O.D.S.) with Non-O.D.S. technology and are designed exclusively for Non-O.D.S. technology as explained in the notification. 3. Being aggrieved with the above assessment of the Deputy Commissioner, the revenue filed an appeal before the Commissioner (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the aforesaid projects, by an officer not below the rank of a Deputy Secretary in the Ministry of Environment and Forests." 6. There is no dispute that the project in question has been approved by the Steering Committee set up by the Ministry of Environment and Forest and the goods in question are enlisted and duly certified by the said Ministry by an officer of the rank of Deputy Secretary. The Commissioner (Appeals) while accepting revenue's appeal has observed as under :- 'On plain reading of the catalogue of the manufacturer it may appear that the Rigo make Inline Thermoforming Machine, only produces parts of a refrigerator i.e. it manufactures lines and doors for household refrigerators. But the machine has got further applicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Thus the respondents require this machine only to produce such liners/door used in refrigerators and refrigeration appliances manufactured under Non-O.D.S. technology. It is seen from the submissions made that the respondents have already implemented the Non-O.D.S. technology. Therefore, it cannot be said that the machine in question is exclusively designed for Non-O.D.S. technology or the substitution of ozone-depleting substances (O.D.S.) or the setting up of new capacity with Non-O.D.S. technology. Further, as per the conditions the project for substitution of O.D.S. or the project for setting up of new capacity with Non-O.D.S. technology requires approval of Steering Committee set up by the Ministry of Environment and Forest and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods in question were cleared by the Steering Committee and the certificates were issued by an expert body; that the department does not have any authority to sit in the judgment over the correctness of the said certificate; that the observations of the appellate authority that the goods in question are not designed exclusively for O.D.S. technology are in the nature of self opinion of the authority and are not based upon any expert's opinion. Merely, because the word "exclusively" is not used in the manufacturer's catalogue cannot be made a ground for denying the benefit of the notification. Non-O.D.S. technology is using Cyclopentane as a blowing agent with two Polyurethane chemicals i.e. Polyol and Isocyanate. They have also placed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Customs confirming the following :- 'The project of M/s. Voltas Ltd., Hyderabad Unit for setting up of new capacity of Commercial Coolers production (Refrigerator appliances) line with Non-ODS technology was approved by the "Steering Committee" set up in the Ministry of Environment and Forests, Government of India, New Delhi. The essentiality and exclusiveness of the "Rigo" make in line Thermoforming Machine with accessories and tooling for production of Refrigerator appliances with Non-ODS Technology has been examined by the Steering Committee, which consisted of Engineering/Technical experts. Para No. 2 is further clarified that goods mentioned in para No. 3 of the certificate for setting up of new capacity with Non-O.D.S. technol ..... X X X X Extracts X X X X X X X X Extracts X X X X
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