TaxTMI 
TaxTMI 
2014 (12) TMI 576
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....tion according to Revenue Type of resin 1. Crystic 0209 KSD/KH Gelcoat 3208 2090 3208 1090 Polyester 2. Polylite 413-577 Infusion resin 3907 3090 3907 9190 Polyester 3. Polylite 410-M912 Hand lay up resin 3907 3090 3907 9190 Polyester 4. Polylite 413-573 Hand lay up resin 3907 3090 3907 9190 Polyester 5. Polylite 413-571 & 413-587 Infusion resin 3907 9990/3907 3090 3907 9190 Polyester It was alleged that the appellants have availed exemption wrongly as the subject goods are not classifiable under Chapter heading specified in the said notification. Accordingly, the show cause notice dt. 2.12.2005 was issued read with corrigendum dt. 3.1.2006 demanding differential customs duty of Rs. 1,48,92,523/- for re-classification of the imported goods and denying the exemption notification. Adjudicating authority confirmed the demand. The appellants filed appeal against the said order and the Commissioner (Appeals) has upheld the adjudication order and rejected their appeal. Hence the present appeal. 3. Ld.Advocate for the appellants submits that they have imported Infusi....
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....ed the conditions under Notification No.6/2002-CE as amended and they have not produced the required certificate prescribed under the notification at the time of import. 5. He submits that since they have fulfilled the conditions of the Notification No.6/2002 and they have submitted the certificate issued by the Ministry of Non-conventional Energy Sources (MNES) for claiming benefit under Customs Notification 21/2002. The said certificate is also valid for other excise notifications for availing CVD. Mere non-mention of notification No.29/2005-CE or 6/2002-CE is only technical lapse. He submits, there was no proposal in the SCN to deny exemption on the ground of non-production of certificate. This issue was not raised before the authority. The benefit cannot be denied on this count. He submits that considering the Govt's intention to allow import raw materials duty free for manufacture of rotor blades for WOEG there was exemption available from 31.5.2005 and thereafter once again exemption was extended upto 24.4.2010, the government rectified the omission which was left out in notification No.29/2005-CE dt. 31.5.2005 since the govt realized the omission and extended the bene....
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....porter has not submitted the essentiality certificate required under Central Excise Notification during the clearance of goods. Therefore, the original authority has rightly denied the exemption on this ground. He relied on the following decisions :- 1) Appraiser, Madras Customs Vs TNPL 1988 (36) ELT 272 (Mad.) 2) HICO Products Ltd. Vs CCE 1994 (71) ELT 339 (SC) 3) Novopan India Ltd. Vs CC Hyderabad 1994 (73) ELT 769 (SC) 4) Sarabhai M. Chemicals Vs CCE Vadodara 2005 (179) ELT 3 (SC) 5) Airport Authority of India Vs CC Chennai 2005 (180) ELT 223 (Tri.-Del.) 7. We have carefully considered the submissions made by both sides and also written synopsis and written submissions and carefully perused the records. The issue involved in the appeal relates to denial of exemption of additional duty of Customs (CVD) on the items listed below :- Table-I Sl. No. Description of the goods imported Nature of the goods Type of resin....
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....emically polyester resins are characterized by the presence of -[-C-O-C]- linkage in the polymer chain and they are obtained by condensing a polyfunctional alcohol with a polyfunctional organic acid. Whereas acrylic / vinyl polymers are characterized by -[C-C-C]- or -[C-C-C]- linkage in the polymer chain and they are obtained from acrylic / vinyl monomers. (ii) Polylite 413-577, 413-571 and 413-587 are infusion resins of unsaturated polyester resins as per the technical write up given by the appellant. These resins are based on unsaturated polyester resins classifiable under 39039190 whereas exemption is available only to infusion resins falling under CTH 39073090 which is only for Expoxide category resins. Chemically Epoxide resins are characterized by presence of reactive Epoxide groups C-C (which are obtained by condensing phenolic compound with Ephichlorohyderin) in the polymer chain and are thus chemically completely different from polyester resins which are characterized by the presence of -[-C-O-C]-linkage in the polymer chain (iii) Polylite 410-M912 and 413-573 are Hand lay up resins of Orthophathalic polyester resins as per the technical write up given by the appellant ....
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....interest so to do, hereby exempts excisable goods of the description specified in column (3) of the Table below or specified in column (3) of the said Table read with the concerned List appended hereto, as the case may be, and falling within the Chapter, heading No. or sub heading No. of the First Schedule to the Central Excise Tariff Act, 1985 (5 or 19860 (hereinafter referred to as the Central Excise Tariff Act), specified in the corresponding entry in column (2) of the said Table,- (a) from so much of the duty of excise specified thereon under the First Schedule (hereinafter referred to as the First Schedule ) to the Central Excise Tariff Act, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table; and (b) from so much of the special duty of excise leviable thereon under the Second Schedule (hereinafter referred to as the Second Schedule to the Central Excise Tariff Act, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (50 of the said Table, Subject to the relevant conditions specified in the Annexure to this notification and referred to in the correspon....
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....emption notification. The Hon'ble Supreme Court in the case of Appraiser Madras Customs Vs Tamil Nadu Newsprint Papers Ltd. (supra) had clearly laid down the guidelines . The relevant portion of the Hon'ble Supreme Court's order in the aforesaid case is reproduced below:- "12. It is common ground that the respondent was entitled to the benefit of this Notification as the conditions prescribed therein were satisfied. It is significant to note that the Notification does not exempt in general all the articles imported into India for manufacture of newsprint and printing and writing paper where at least 75% bagasse pulp is used for such manufacture, and the Directorate General of Technical Development certifies in each case that such articles are required for the said purpose. But, it exempts only those articles falling under Heading No. 84.66 of the First Schedule. It is a condition precedent for claiming exemption under the said Notification that the import should be under Heading No. 84.66. When the Central Government takes care to specify the Heading and grants exemption to goods of a pa....
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....the provision is found applicable to him, full effect must be given to it. As observed by a Constitution Bench of this Court in Hansraj Gordhandas v. H.H. Dave [1978 (2) E.L.T. (J 350) (SC) = 1969 (2) S.C.R. 253) that such a Notification has to be interpreted in the light of the words employed by it and not on any other basis. This was so held in the context of the principle that in a taxing statute, there is no room for any intendment, that regard must be had to the clear meaning of the words and that the matter should be governed wholly by the language of the notification, i.e., by the plain terms of the exemption." The above case laws squarely applies to the facts of the present case. The other case law relied by appellants also is not relevant to the present issue. In the above case laws goods are either described and classified it may be classifiable one or more headings and the description of the goods are given in general description. Whereas in the present case, we are of the considered view that the adjudicating authority has correctly re-classified the goods and it conforms to the correct classification . Once the classification of the goods is held correct, the applic....