TaxTMI 
TaxTMI 
2009 (8) TMI 564
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....ption for specified goods imported for manufacture of articles for export or for being used in connection with production or packing or job work for export of goods/services by an EOU. The appellants segregated from the goods imported, copper scrap, aluminium scrap and silicon scrap etc., and exported the same. Adjudicating allegation that the appellants had not fulfilled the conditions of Notification No. 52/03-Cus., vide the impugned order, the Commissioner confirmed demand of an amount of Rs. 12,29,944/- being the exemption availed on imports of unserviceable motors etc., as not admissible. The imported goods were held liable to confiscation under 111(o) and since the goods were not available, the Commissioner ordered fine of Rs. 8,00,00....
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.... was specifically authorized by the LOP granted to them by the Development Commissioner. Further the Assistant Development Commissioner, Visakhapatnam, vide his letter No. 8/EOU-98/VSEZ/2007/509 dated 5-4-2007 had clarified that the process undertaken by them was manufacturing activity. The appellants relied on the following decisions of the Tribunal: (1) CC Customs v. Weston Electronics - 2000 (116) E.L.T. 181 (2) Oracle Infotech (P) Ltd. v. CCE, New Delhi - 2003 (151) E.L.T. 656 (3) Winsome Yarns Ltd. v. CCE, Chandigarh - 2004 (172) E.L.T. 286 (Tri. -Del.) (4) Baccorose Perfumes & Beauty Products Ltd. v. CCE, Kandla - 2006 (194) E.L.T. 310 (Tri. - Mum.) These had decided a similar dispute in favour of the assessee following....
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....ould not in any case be required to pay the exemption availed at the time of import of scrap material such as unserviceable motors, gears, pumps. Another point submitted is that the impugned order demanded customs duty on the FOB value of the scrap recovered and exported from the impugned consignment which was much higher than the value of the consignment on which duty exemption had been allowed. 3. We have also heard learned DR who defends the impugned order. He submits that the exemption was admissible only if the goods imported were used for the manufacture of excisable goods and exported. In the instant case no new article with name, uses and characteristics different from the inputs emerged in the process undertaken. Therefore, the ....
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....No. 52/2003-Cus. We find that as per Para 3.31 of the Exim policy 1997-2002 manufacture is defined as follows: "Para 3.31 - "Manufacture" means to make, produce, fabricate, assemble, process or bring into existence, by hand or by machine, a new product having a distinctive name, character or use and shall include processes, such as refrigeration, repacking, polishing, labelling and segregation. Manufacture, for the purpose of this Policy, shall also include agriculture, aquaculture, animal husbandry, floriculture, horticulture, pisciculture, poultry, sericulture viticulture and mining." We find that the appellants were specifically authorized by the LOP issued to them for recycling imported scrap. The Assistant Development Commissione....