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of <h1>Tribunal affirms Customs benefit for imported goods used in DC Micromotors manufacturing</h1> The Tribunal upheld the Commissioner's decision in a case involving the denial of the benefit of Customs Notification No. 64/95 for imported goods used in ... Wire - Copper wire - Exemption - Notification No. 64/95-Cus. - Interpretation of statute Issues involved: The appeal by the Revenue regarding the denial of the benefit of Customs Notification No. 64/95 for imported goods used in the manufacture of DC Micromotors.Summary:Issue 1: Denial of benefit of Customs NotificationThe respondents imported 'Self-bonding/Self-soldering enamelled copper wire' and cleared it at a concessional rate of duty under Customs Notification No. 64/95. The department issued a show cause notice proposing to deny the benefit of the Notification and demand duty on the grounds that the imported goods were not used in the manufacture of finished goods specified under the Notification. The Commissioner of Central Excise dropped the demand, leading to the Revenue's appeal.Issue 2: Use of imported copper wire in DC MicromotorsThe imported copper wire was declared for use in 'DC Micromotors up to 13.5 volts and not exceeding 20 watts rating,' which were specified as finished goods under the Notification. The Commissioner, after considering evidence, concluded that the copper wire was used in the DC Micromotors of the specified specifications. The appellant argued that the DC Micromotor did not emerge as a single unit during the manufacture of wristwatches, the final product. However, experts opined that the copper wire was indeed used in the manufacture of DC Micromotors, which were components of the final product.Conclusion:The Tribunal upheld the Commissioner's decision, stating that the imported copper wire, along with other components, formed a DC Micromotor during the manufacture of watches. As the imported item was covered by the Notification and the DC Micromotor did come into existence during the manufacturing process, the benefit of the Notification was rightfully allowed to the assessee. The appeal by the Revenue was dismissed.
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