2015 (11) TMI 755

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....ant is a hotel industry who obtained EPCG licence No.04500471/1/13/10/1/01 dt. 16.2.1998 for import of light fittings etc. and claimed benefit of Notification 28/97 dt. 1.4.97 under EPCG scheme. In the first round of litigation, this Tribunal vide Final Order No.93/2004 d. 22.1.2004 remanded the matter to the adjudicating authority. The relevant para-5 of the Tribunal's final order is reproduced as under :- "5. On a careful consideration, we notice that the Board has issued the above noted circular clarifying the issue in respect of the items mentioned in that circular for grant of the benefit provided the party has been issued with EPCG licence. The appellant claimed to have obtained the EPCG licence and also to have fulfilled....

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....n'ble Supreme Court dismissed the Revenue's appeal as reported in Commissioner Vs Appu Hotel Ltd.  2010 (256) ELT A92 (SC). He further submits that they have fulfilled the export obligation and consequently cancelled the bank guarantees. He pleaded for setting aside the impugned order and for allowing the appeal with consequential relief as they have already paid the differential duty. 4. Ld. A.R reiterated the findings of OIO and OIA. 5. After hearing the submissions of both sides, we find that the Tribunal in their order dt. 22.1.2004 had categorically taken into consideration the Board's circular No.62/2002 dt. 26.9.2002 wherein the Tribunal directed the lower authority to consider the Board's circular whereas ....

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....er items like carpets, crockery, marble, chandeliers etc. shall be allowed EPCG benefit. Chairman, CBEC has ordered that the rider appearing in DOR Circular No. 39/2000-Cus. may, therefore, be deemed to be deleted. Import of these consumer items should also be allowed wherever DGFT authorities have issued EPCG Licences for these items and the same is valid to cover imported goods." On perusal of the above Board's circular, it is abundantly clear that Board has categorically clarified that industries are eligible to import consumer items including Chandeliers under EPCG licence. There is no where any mention of any notification as held by both the lower authorities. Further, we find that this issue stands settled by the Hon'ble Su....

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....or rendering services, specified in Annexure-I. This annexure contains a long list of items required by hotel and tourism industries. The case of the lower authorities is that chandeliers and light fittings do not figure in the list and hence would not qualify for the benefit of the Notification as capital goods. However, we find that lighting equipments figure in the list of capital goods in Annexure-I to Notification No. 29/97-Cus. It cannot be gainsaid that chandeliers and light fittings are required by a hotel industry for rendering services. On these facts, there is no justification in denying the benefit of Notification No. 29/97-Cus. to the assessee, who undisputedly satisfied other conditions of the EPCG scheme. As regards ....