TaxTMI 
TaxTMI 
2017 (4) TMI 543
X X X X Extracts X X X X
X X X X Extracts X X X X
....rocurement Certificate by the Jurisdiction Centre Excise Authority for import of Electricity Meter Test Equipment (EMTE for short) bearing code No. ELMA 08303E , whereas the EMTE imported by the appellant bore the code No. ELMA 8303B instead of ELMA 08303E. 2. The brief facts of the case are as follows: 2.1 The facts of the case, in brief, leading to the appeal, are that the appellants is a Public Limited Company registered under the Companies Act, 1956 and is engaged in the operations relating to the development/manufacture of computer software and export from their unit, having Central Excise Registration No. AAACV922BEM002. They are also registered as a STPI unit under 100% Export Oriented Unit Scheme, formulated under Chapter-6 of....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the code 8303B instead of 8303E which was the code only covered vide the PC No. 11/2011-12 and eligible for the duty free import under Notification No. 52/2003-Cus. 2.3 Further, A certificate, issued by the supplier manufacturer i.e. applied Precision Ltd., Slovakia, was produced by the appellant vide their letter Dated 12/09/2011 to the jurisdictional Central Excise Superintendent contending that the Item: Electricity Meter Test Equipment 8303E consisted of PS 8303B , apart from other accessories, was exactly the same as mentioned in the purchase order No. 3114100153-0. The afore-referred certificate was analyzed in the backdrop of the product catalogue of Applied Precision ltd. wherein it was noticed that the said manufacturer-supplie....
X X X X Extracts X X X X
X X X X Extracts X X X X
....bsp; 3. Being aggrieved the appellant EOU, preferred appeal before ld, Commissioner (Appeals) who held that the testing equipment with the standard accessories permitted to be imported and the one actually imported are different goods and accordingly the appellant have rightly been held liable for mis-declaration and fraud and availing benefit under Notification No. 52/2003 Cus., and thus dismissed the appeal. 4. Being aggrieved by the said order the appellant is before this Tribunal. The ld. Counsel, Mr. Hemant Jajodia, for the appellant urges that the ld. Commissioner failed to appreciate the fact that overseas suppliers has certified that ELMA 8303 E consists of power source, PS 8303 B , which would mean that goods covered by Procu....
X X X X Extracts X X X X
X X X X Extracts X X X X
....8303E contains along with the basic Power Source also the Reference Standard RS 2330E as inherent component. This Reference Standard is used internally to maintain the specified high accuracy of this model. The price of PS 8303E inherently includes the RS 2330E component and therefore the internal RS 2330E is not mentioned in the invoice and other shipping documents as separate item. 5. The ld. Counsel submits that in view of the adequate and cogent clarification given by the manufacturer - supplier of the Electricity Test Meter Equipment, there is no confusion that the product for which permission was granted and the product imported are one and the same. The ld. Counsel, further urges that there is no test report obtained by R....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... finding that the goods in question were assessed on into bond Bills of Entry and under the admitted fact that it was not a case that the goods in question were removed from the warehouse or were not used in the production of articles exported. Further the imported goods were not cleared from the warehouse, there was no collection of duty on the goods and no short levy. Therefore, it was held that the extraordinary demand under Section 28 of the Customs Act, 1962 was not tenable. The said ruling of Division Bench have been followed and approved by the larger bench of this Tribunal in the case of Paras Fab International Versus Commissioner of Central Excise, Kandla reported at 2010 (256) E.L.T. 556 (Tri. Larger Bench). Accordingly, the....