TaxTMI 
TaxTMI 
2011 (2) TMI 625
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.... consignments were cleared by them on payment of countervailing duty, in respect of which benefit of exemption Notification No. 4/2006-C.E., dated 1-3-1996 was claimed by them subsequently by way of filing appeals before Commissioner (Appeals) against the assessment orders. In some cases the appellant claimed the benefit of the notification at the time of importation itself, which stands rejected by the original adjudicating authority by way of passing reasoned and speaking orders. All the appeals filed by the appellant stand rejected by Commissioner (Appeals). Hence the present appeals. 3. The short issue involved in the present appeals is as to whether Vat Indigo Blue imported by the appellant are entitled to the benefit of exemption i....
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....f the notification is available if the goods are imported and consumed in the factory of the importer or not. The Commissioner (Appeals) has observed that the said judgment of the Tribunal had not examined the core question whether Vat Indigo Blue by itself is covered under Sr. No. 67 of Notification No. 04/2006-C.E. or not. As such he went on to examine the above question and arrived at a finding that the said Vat Indigo Blue dye is not covered by the above Sr. No. of the notification and rejected the appeal. 5. After hearing both the sides duly represented by learned advocate, Shri V. Sridharan appearing for the appellant and learned DR, Shri R. Nagar appearing for the Revenue and after going through the impugned order of Commissioner ....
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....d other products and preparations of any kind to be eligible for the benefit of Additional Duty exemption envisaged under Sr. No. 67 of Notification No. 4/2006-C.E., dated 1-3-2006. The appellant's contention is that the description "other products" appearing in Colmn. 3 of Sr. No. 67 would in effect sweep into its fold all the items/products of CTSH 3204 and 3809. If this contention of the appellant is admitted even for argument's sake, then all the words and description "Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs, printing paste and" immediately preceding the words and description "other products" appearing in Column 3 against entry No. 67 will become meaningless and thus redundant. In other words, ....
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....roducts and preparations" appearing in the notification only referred to the goods of the said heading cannot be appreciated in as much as there is nothing in Sr. No. 67 of the notification in question to restrict the said expression appearing against Chapter Heading 3204 also to the goods of 3809 only. The Tariff Heading 3809 reads as follows : "Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included." As is seen from the above entry the expression used therein is - "and other products and preparations (for example, dressings and mordan....
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.... from additional duty. The said goods were fully exempted under Sr. No. 67 of the said notification and the condition that the goods must be used in the same factory where they are manufactured, would not apply to the imported goods, in view of the decision of Supreme Court in the case of Lohia Steel Products - 2008 (224) E.L.T. 348 (S.C.). Further I find that the matter is directly covered by the Tribunal decision in the case of Malwa Industries Ltd. The Department's appeal against the said order was also rejected by Supreme Court as reported in 2009-TIOL-17-SC-CX. These facts have been ignored in the impugned assessments. 10. Though we have independently arrived at a finding of availability of exemption in terms of the above notificati....