TaxTMI 
TaxTMI 
2017 (9) TMI 1453
X X X X Extracts X X X X
X X X X Extracts X X X X
....nd @ 7.5% for rest of the Bills of Entry availing concessional rate under Notification No. 21/2002 dated 1.3.2002. After clearance, the respondents claimed further concessional rate of duty in terms of Customs Notification No. 21/2002 dated 1.3.2002 in terms of Sl. No. 2726 by which the applicable rate of customs duty is 5% on condition that a certificate from the Ministry of Chemicals and Fertilizers is produced. The original authority assessed the Bills of Entry denying the benefit of concessional duty observing that the respondents had not produced the required certificate at the time of import. Aggrieved by the order of assessment, the respondents filed appeal before the Commissioner (Appeals) and also produced the required certificate.....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ing the certificate and the respondents have produced it at the time of filing the appeal and the Commissioner (Appeals) has rightly concluded that the condition has been sufficiently complied by the respondents. As regards the contention raised in the appeal that the respondents have imported catalyst and not raw materials and therefore are not eligible for benefit of notification, the respondents have filed cross objections. He submitted that the catalyst has to be considered as raw material for the industry concerned. That the catalyst imported is used in the catalytic convertor of the fertilizer plant and therefore is a raw material for manufacture of fertilizers. It thus comes within the scope of Notification No. 21/2002 (Sl. No. 226).....
X X X X Extracts X X X X
X X X X Extracts X X X X
....mported cannot be considered as raw materials or consumables etc. specified in Notification No. 21/2002 dated 1.3.2002 (91. No. 226). The respondents have imported catalyst and the question whether such catalyst can be considered to be a raw material for the purpose of availing the benefit of a notification was analysed by the Hon'ble Supreme Court in the case of Commissioner of Central Excise Vs. Ballarpur Industries (supra). In the said judgment, the question was whether sodium sulphate used in the manufacture of paper would be eligible for benefit of notification, though the said chemical did not remain in the finished product namely paper. The Hon'ble Supreme Court observed that sodium sulphate can be considered as a raw materia....