2016 (11) TMI 852

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....December 2011. These goods were various parts meant for manufacture of tablet PC. The assessee was of the view that they were entitled to the benefit of exemption from payment of customs duty under Notification No.24/2005-Cus. dated 1.3.2005 (Sl. No.39). This Sl. No.39 permits goods to be imported without payment of duty for the manufacture of various goods subject to the importer following the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. Manufacture of personal computers were covered under the said Notification under 847. The assessee did not observe the conditions specified in the above Rules and paid the customs duty otherwise applicable to the import of t....

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.... Act has been amended w.e.f 8.4.2011 to the effect that reassessment of the Bill of Entry is no longer a condition precedent for granting refund under this Section. After this date, there is no need for reassessing the import bills of entry for grant of refund. He submitted that the assessee was entitled to the benefit of exemption inasmuch as the goods have been imported for manufacture of tablet personal computers falling chapter 847. The procedural requirement prescribed under Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996, though was not completed at the time of import, stands subsequently satisfied. The assessee has obtained the necessary registration and certificates to enable exe....

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.... that such an objection was not raised in the show-cause notices issued proposing to reject the refund claim. 5.1 Section 27 of the Customs Act covers grant of the refund of customs duties. From 8.4.2011, Section 27 has been amended to do away with the requirement of reassessment of bills of entry before any refund can be considered. On merits, we find that the importer is entitled the substantive benefit of the Notification No.24/2005-Cus. dated 1.3.2005 inasmuch as the components imported by them were meant for manufacture of tablet PCs. The said customs notification extends the benefit subject to observance of Customs Rules. Admittedly, the procedure specified was not followed by the importer at the point of import and consequently, h....