2018 (10) TMI 275

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.... Scheme under Notification No. 97/2004-Cus dated 17.09.2004. The DRI has booked a case on the ground that the assessee have imported the goods i.e. consumables and since word 'consumables' was deleted from the scope of Notification No. 97/2004-Cus dated 17.09.2004 by way of amendment through Notification No. 72/2007-Cus dated 21.05.2007, the benefit of concessional rate of duty under EPCG Scheme is not available. After investigation a SCN No. DRI/AZU/INV-21/2009 dated 25.03.2011 was issued proposing confiscation of imported goods recovery of differential duty besides invoking penalty, interest etc. The Additional Commissioner Customs, Kandla being the common adjudicating authority adjudicated the matter vide order in original whereby he ....

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....me also not fall under the category of capital goods. Therefore, the Commissioner (Appeals) erred in wrongly interpreting the Notification No. 97/2004-Cus. 3. Sh. J C Patel Ld. Counsel appearing on behalf of the Respondent submits that even though the word consumables was deleted in the exemption entry under Notification 97/2004-Cus dated 17.09.2004 vide amendment Notification No. 72/2007-Cus dated 21.05.2007 but as per the nature of the goods, it was used for installation of Crude. Product pipelines, therefore, all the goods used during the initial installation of pipeline shall be categorized as capital goods only. Since, the goods imported are used for supporting, sterilizing and insulating the pipelines during its installation the....

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....refully considered the submission made by both the sides and perused the records. From the entire facts and submission made by both the sides. We find that this appeal can be disposed of only on the ground of limitation. We find that import of the goods were made during 2007-2008 whereas the SCN was issued on 25.03.2011 invoking the extended period. From the facts it is clear that the respondent have obtained the EPCG license wherein the description of goods was clearly declared as consumables. The bills of entry also bear the same description. The objection by the department is not on the basis of the material fact but on the interpreting of Notification No. 97/2004-Cus. It was clear to all that the word consumables was deleted in the exem....