TaxTMI 
TaxTMI 
2018 (11) TMI 299
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....licence is not allowable /admissible as per Condition No. (viii) of the Customs Notification No.. 96/2009-Cus. By the impugned order, Ld. Commissioner has confirmed the demand for recovery of rebate along with interest under Section 11AB/11AA and imposed equal amount of penalty under Section 11AC. Being aggrieved by the said impugned order appellant filed the present appeal. 2. Shri. Willingdon Christian, Ld. Counsel appearing on behalf of the appellant submits that firstly, the subject Condition No.(viii) of the said Customs Notification No. 96/2009-Cus is not applicable to the appellant's case, as the appellant had not availed export rebate in respect of materials which they had imported duty free under the Notification No. 96/2009-Cus. He further submits that the subject Notification No. 96/2009-Cus is only for the sole purpose for allowing the benefit of exemption from payment of Customs duty on imports against advance authorization. The benefit of this Notification was availed by the appellant in respect of two imported raw materials, namely, Resin and Additives. Even if, the alleged contravention of Condition No.(viii) of the Notification No. 96/2009-Cus is to be held in f....
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....s of Deputy Commissioner by the Commissioner, which is not permissible in law. In respect of this above submissions, he placed reliance on the following judgments. • Spentex Industries Ltd. Vs. CCE-2015-TIOL-239-SC • Arvind Mills Ltd. Vs. CCE-2008 (240) ELT 613 (T) • Mardia Chemicals Ltd. Vs. CCE-2006 (199) ELT 110 (T) • National Tools (Export) Vs. UOI- 2017 (348) ELT 638 (Raj.) • Hi Speed Offsets Vs. CCE-2014 (304) ELT 3 (Del) • Rajguru Enterprises Pvt. Ltd. Vs. CC (Export)-2011 (266) ELT 286 (Export) • Bhagwati Gases Ltd. Vs. CCe- 2008 (226) ELT 478 (T) • Coastal Gases & Chemicasl Pvt Ltd. Vs. CCE-1988 (33) ELT 437 (T) • CCE Vs. Maharashtra State Bureau of Test Book Production & Curriculum Research-2015 (39) STR 235 (T) • Wimco Limited Vs. CCE 1986 (26) ELT 877 (T) • Zenith Spinners Vs. UOI-2015 (326) ELT 97 (Guj.) • CCE Vs. Ineos ABS Limited- 2010 (254) ELT 628 (Guj.), 2011 (267) ELT A155 (SC). 3. Shri. L. Patra, Ld. Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned orde....
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....on over the factory of manufacture describing the finished goods proposed to be manufactured or processed along with their rate of duty leviable and manufacturing/processing formula with particular reference to quantity or proportion in which the materials are actually used as well as the quality. The declaration shall also contain the tariff classification, rate of duty paid or payable on the materials so used, both in words and figures, in relation to the finished goods to be exported. (2)Verification of Input-output ratio. - The Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise shall verify the correctness of the ratio of input and output mentioned in the declaration filed before commencement of export of such goods, if necessary, by calling for samples of finished goods or by inspecting such goods in the factory of manufacture or process. If, after such verification, the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise is also satisfied that there is no likelihood of evasion of duty, he may grant permission to the applicant for manufacture or processing and export of finished goods. (3)Procurement of....
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....f rebate. - The claim for rebate of duty paid on materials used in the manufacture or processing of goods shall be lodged only with the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise having jurisdiction of the place approved for manufacture or processing of such export goods. Explanation. - "duty" means for the purposes of this notification, duties of excise collected under the following enactment, namely :- (a) the Central Excise Act, 1944 (1 of 1944); (b) the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957); (c) the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978); (d) the National Calamity Contingent duty leviable under section 136 of the Finance Act, 2001 (14 of 2001), as amended by Section 169 of the Finance Act, 2003 (32 of 2003) and further amended by Section 3 of the Finance Act, 2004 (13 of 2004); (e) special excise duty collected under a Finance Act; (f) additional duty of excise as levied under section 157 of the Finance Act, 2003 (32 of 2003); (g) Education Cess on excisable goods as levied under clause 81 read with clause 83 of the Finance (No. 2....
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....nished in units of sale where it is different than weight. #Write NA where exports are under bond/letter of undertaking in terms of Rule 19 or where goods are not chargeable to duty. TABLE 2 Details of duty paid on excisable Materials and Packing materials used in manufacture of export goods for which rebate under notification _________ dated _____ is being claimed S1. No. Name/ description of materials/ packing with technical specification/ Quantity Central Excise Tariff Subheading Unit Qty. used Name of Supplier Invoice No. and Value / Unit (Rs.) Assessable Value/ Unit (Rs.) Rate of Central Excise duty Duty Amt. per unit (Rs) Total Wastages Rebate admissible under rule 18 (Rs.) Remarks Recoverable Irrecoverable (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) Declaration : (a) We hereby certify that we have not availed facility of CENVAT credit under CENVAT Credit Rules, 2002. (b) We hereby declare that the export is not in discharge of export obl....
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....representative (wherever feasible). 4. Certified that the material consumption as indicated in Table 2 overleaf are in accordance with the declaration No. ________ filed by ________ on __________ 5. Place : __________________ Date : __________________ Signature (Name in Block Letters) Superintendent of Central Excise Signature (Name in Block Letters) Inspector of Central Excise *Strike out inapplicable portions Note 3 : The details given in Table 2 may be verified by the Superintendent of Central Excise subsequent to clearances. For this purpose, a detailed verification report may be submitted by the Superintendent to the Assistant/Deputy Commissioner of Central Excise along with Triplicate copy of A.R.E. - 2. Note 4 : The original, duplicate and Quintuplicate shall be returned to the manufacturer for presenting to the Customs Officer. PART B Certification by the Officer of Customs Certified that I have examined the consignment described overleaf and the seals on the packages were found intact and I have satisfied myself that particulars of the consignment are as specified overleaf except for the shortages mentioned below : 1. _______....
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....horisation) from the whole of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and from the whole of the additional duty, safeguard duty and anti-dumping duty leviable thereon, respectively, under sections 3, 8B and 9A of the said Customs Tariff Act, subject to the following conditions, namely :- (i) that the said authorisation is produced before the proper officer of customs at the time of clearance for debit; (ii) that the said authorisation bears,- (a) the name and address of the importer and the supporting manufacturer in cases where the authorisation has been issued to a merchant exporter; and (b) the shipping bill number(s) and date(s) and description, quantity and value of exports of the resultant product in cases where import takes place after fulfilment of export obligation; or (c) the description and other specifications where applicable of the imported materials and the description, quantity and value of exports of the resultant product in cases where import takes place before fulfilment of export obligation; (iii) that the materials imported correspond to the description and othe....
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....sioner of Customs as the case may be, then the imported materials may be cleared without furnishing a bond specified in condition (v); (vii) that the imports and exports are undertaken through seaports at Bedi (including Rozi-Jamnagar), Chennai, Cochin, Dahej, Dharamtar, Haldia (Haldia Dock complex of Kolkata port) Kakinada, Kandla, Kolkata, Krishnapatnam, Magdalla, Mangalore, Marmagoa, Muldwarka, Mumbai, Mundhra, Nagapattinam, Nhava Sheva, Okha, Paradeep, Pipavav, Porbander, Sikka, Tuticorin, Visakhapatnam and Vadinar or through any of the airports at Ahmedabad, Bangalore, Bhubaneswar, Chennai, Cochin, Coimbatore, Dabolim (Goa), Delhi, Hyderabad, Indore, Jaipur, Kolkata, Lucknow (Amausi), Mumbai, Nagpur, Rajasansi (Amritsar), Srinagar, Trivandrum and Varanasi or through any of the Inland Container Depots at Agra, Ahmedabad, Anaparthy (Andhra Pradesh), Babarpur, Bangalore, Bhadohi, Bhatinda, Bhilwara, Bhiwadi, Bhusawal, Chheharata (Amritsar), Coimbatore, Dadri, Dappar (Dera Bassi), Daulatabad (Wanjarwadi and Maliwada), Delhi, Dighi (Pune), Durgapur (Export Promotion Industrial Park), Faridabad, Garhi Harsaru, Gauhati, Guntur, Hyderabad, Jaipur, Jallandhar, Jamshedpur, Jodhpur, K....
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....with the conditions specified in the relevant Central Excise notifications permitting transfer of materials for job work : Provided further that, no such transfer for purposes of job work shall be effected to the units located in areas eligible for area based exemptions from the levy of excise duty in terms of notification Nos. 49/03-C.E. and 50/03-C.E. both dated 10th June, 2003, 32/99-C.E., dated 8th July, 1999, 33/99-C.E., dated 8th July, 1999, 8/04-C.E., dated 21st January, 2004, 20/07-C.E. dated 25th April, 2007, 56/02- C.E., dated 14th November, 2002, 57/02-C.E. dated 14th November, 2002, 71/03-C.E., dated 9th September, 2003, 56/03-C.E. dated 25th June, 2003 and 39/01-C.E., dated 31st July, 2001; (xi) that in relation to the said authorisation issued to a merchant exporter, any bond required to be executed by the importer in terms of this notification shall be executed jointly by the merchant exporter and the supporting manufacturer binding themselves jointly and severally to comply with the conditions specified in this notification. 2. Where the materials are found defective or unfit for use, the said materials may be re-exported back to the foreign supplier within....
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....rom the reading of above Rule 18 of the Central Excise Rule, 2002 and Notification No. 21/2004-CE (NT) issued there under. We find that there is no conditions in the said Notification that if any Contravention of the condition of Notification No. 96/2009-Cus is made then the assessee is not be eligible for rebate of duty paid on raw material used in the export goods in terms of Rule 18 and Notification issued there under. We find that the Rule 18 Notification No. 29/2004-CE is self contained statutory provision for granting rebate of duty paid on raw material used in the export goods subject to certain procedure /permission. We find that the appellant have scrupulously followed the procedure and also obtained the permission, only after compliance thereof the rebate was sanctioned, since, in view of this position, it is not permissible in law to import any extraneous conditions of some different Notification into the provision of rebate and rebate cannot be rejected for that reason. Similarly, by reading the Notification No. 96/2009- Cus there is no condition with reference to the rebate provision of Rule 18 and Notification No. 21/2004-CE. From the facts of the case it is undispute....