Chapter X clearances under Notification No. 82/84 did not require 6% reversal on goods supplied to Hindustan Shipyard Limited.

Clearances made to Hindustan Shipyard Limited under Notification No. 82/84 following the prescribed Chapter X procedure did not attract reversal of an amount equivalent to 6% of the value of the goods. The Tribunal relied on its earlier view in the appellant's own matter, where similar clearances were held not to require such reversal, and treated the question as no longer res integra. On that basis, the demand to reverse 6% was rejected and the appellant was held entitled to relief on the issue.

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Issues: Whether the appellant was required to reverse an amount equivalent to 6% of the value of goods cleared to Hindustan Shipyard Limited under Notification No. 82/84 following Chapter X procedure.

Analysis: The clearance of goods to Hindustan Shipyard Limited was made following the prescribed Chapter X procedure. The Tribunal noted that the issue had already been decided in the appellant's own case, where it was held that no such reversal was required on similar clearances. Finding no reason to depart from that view, the Tribunal treated the issue as no longer res integra.

Conclusion: The requirement to reverse 6% of the value of the goods cleared was negatived, and the appellant succeeded on the issue.

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