TaxTMI 
TaxTMI 
2017 (3) TMI 584
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....y, claiming concessional rate of additional duty at 7%, under Notification No.76/2004-Cus dated 26.07.2004, as amended, which was denied on the ground that the Notification applies to Central Processing Unit (CPU) and not to Parts of Computers. The said Bills of Entry were assessed to and the appellants cleared the goods on payment of normal duties "under protest" and requested the Dept. to allow them benefit of Notification No.6/2002-CE dated 1.3.2002 (Sr.261)on the ground that the imported goods were used for manufacture of Computers. The first appellate authority denied the alternative benefit claimed by the appellants on the ground that they have not initially claimed exemption under Notification No.6/2002-CE dated 1.3.2002 (Sr.261) in ....
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....would submit that the appellants would not be eligible for exemption once the same has not been claimed in the Bills of Entry. It is his further submission that filing of refund claim cannot be considered as challenging of the assessment. 4. We have considered the rival submissions and also perused the records and find that the impugned orders are not sustainable for more than one reasons. 4.1 Firstly, Section 3(1) of the Customs Tariff Act provides for levy of an additional duty, which is in addition to the customs duty leviable under Section 12 of the Customs Act read with Section 2 of the Customs Tariff Act, at a rate equal to the excise duty for the time being leviable on a like article to the one which is imported, if produced or man....
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....ries Limited vs. Union of India [1999 (5) SCC 15] = 2002-TIOL-369-SC-CUS-CB. In these appeals, the appellants have not controverted the aforesaid plea, viz., no excise duty is payable and the product manufactured in India is exempted from excise duty. In view thereof, the aforesaid judgment of this Court stands attracted to the facts of this case and we do not find any infirmity in the view taken by the High Court. The appeals stand dismissed" We find that exemption under Notification No.6/2002-CE dated 1.3.2002 at Sr.261 is applicable to Parts of Computers used within factory of production for the manufacture of Computers of Heading 84.71. Admittedly, the Appellants are manufacturers of branded Computers and have used the Parts of c....