2017 (8) TMI 628

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....ents imported SPECO Asphalt Mixing Plant Model: TSAP 2000FFW capacity 160 Tons per hour from Korea vide Bill of Entry dated 23.9.2008 claiming exemption from BCD and CVD in terms of Sl. No. 230, List 18 Sl. No. 1 of Notification No. 21/2002-Cus. dated 1.3.2002. The original authority observed that the catalogue from the supplier did not have any indication that the mixing plant is with the bag type filters and therefore held that the conditions of the notification are not fulfilled for which the benefit of concessional rate of duty cannot be allowed. Aggrieved on the rejection of the benefit, the appellants filed appeal before Commissioner (Appeals) who vide the order impugned herein allowed the benefit of notification. Hence, the departmen....

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....ntrols and bag type filter arrangements more than 120 T/hour capacity" 5. The hot air exiting from the dryer drum will carry with it dust and other particulate matter which could not be let out into the atmosphere. Therefore, 360 numbers of filter bags were also imported as part of the consignment. An objection was raised that the imported machinery consisting only of 360 numbers of filter bags and not bag type filter arrangement as required by the notification. The amendment was denied for the reason that the appellants failed to include the bag type filter arrangement and the filter was procured locally. The Commissioner (Appeals) has rightly analyzed the issue and held that the respondents are eligible for benefit of notification even....