2007 (5) TMI 452

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.... clearance with benefit of Notification No. 20/99-Cus., dated 28-2-1999 Sl. No. 169, List 27(12). The point of dispute is that the impugned item description as "Scorpion 2000 mobile crushing plant" is an integrated equipment in which one portion is cone type crushing plant and the other portion is jaw crushing plant and therefore, according to the revenue would not be entitled for the benefit of the notification which covers only cone type crushing plant. The authorities below denied the benefit of Notification to the respondents. However, the Commissioner (Appeals) after examining the certificate dated 15-9-2000 from the Ministry of Surface Transport addressed to Member CBEC, New Delhi allowed the benefit of the exemption notification to t....

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.... of a certificate from the Ministry of Surface Transport in terms of the Notification 20/99 for import of Scorpion 2000 cone type mobile crushing plant from Brazil for the construction of Hubli-Darwad Bypass road on NH 14 by M/s Nandi Highway Developers Ltd. on BOT basis. In the bill of entry, the item imported is described as "standard cone type crushing plant Scorpion 2000" and also "single toggle jaw crusher". According to the revenue the entire plant is an integrated plant and the exemption would be available only to a cone type plant. On the basis of the letter from the Government of Karnataka, Dy. Secretary, Ministry of Surface Transport issued a certificate dated 29-10-1999 certifying that the item imported by the respondents is requ....

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....suggested a view that the Jaw and Cone Crusher portion of the plant are individual parts and the Mobile Crushing Plant may not be treated as an integrated one, and hence you have asked this Ministry to reconsider and reconcile the disparity. In this connection, it is intimated that the case has been re-examined and this Ministry still holds the view that the Mobile Cone type Crushing plant imported by M/s. Nandi Highways Developers, Bangalore is an integrated Crushing plant and no individual part/attachment of the plant can be used independently to work as Stone Crusher and all the parts/attachments form one full Crushing plant. As regards negotiations with the supplier, M/s. Nandi Highways Developers Ltd., Bangalore have already explain....