2019 (5) TMI 391

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....quired to file appeal against each impugned orders. Therefore, there was delay in filing appeals. 2. Considering the reasons for causing delay are satisfactory, we condone the delay in filing the appeals. Accordingly, the application for condonation of delay in filing the appeals are allowed. 3. Both sides are in appeal against the impugned orders. 4. The facts are common in both the importers, therefore, all the appeals have taken together for disposal by a common order. 5. The facts of the case are that the importers filed bills of entry for clearance of 100% recycled polyester staple fibre made from PET bottle flakes (plastic waste)/polyester staple fibre manufactured from plastic scrap or plastic waste including waste PET bo....

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....E dt.17.03.2012 as amended. The appellants also contended before the Commissioner (Appeals) as they are not availing of credit on inputs and input service, therefore the assessment of CVD ought to be done @ 2% in terms of Notification No.1/2011-CE dt.1.03.2011 which has been amended by Notification No.8/2014-CE dt.11.7.2014. Against the said order, both sides are in appeal. The Revenue is in appeal on the ground that the importers are not entitled for the benefit of Sl.No.172A of the Notification No.12/2012-CE dt.17.03.2012 whereas the importers are in appeal on the ground that they were not given the benefit reduced CVD in terms of Notification No.1/2011-CE dt.1.03.2011. 6. Ld. AR submits that the test report provided by CIPET is not co....

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....als). Therefore, the impugned orders are required to be modified to that extent. 8. Heard the parties and considered the submissions. 9. On careful consideration of the submissions made by both sides, we find that in these matters, the goods were imported initially and assessed provisionally and the samples were drawn which were sent for testing to CIPET and clarification sought by the Revenue vide letterdt.28.10.2015 by the Additional Commissioner of Customs, Ludhiana and query was answered by the Dr.K.Prakalathan, Manager (Testing). For better appreciation, the letter dt.26.11.2015 is extracted as under:- 10. As clarification was answered by CIPET vide its letter dt.26.11.2015 and on the basis of said clarification, the Commissio....

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....t it is the contention of the importers that they have not taken the credit on inputs and input service, therefore, they are entitled to take the benefit of reduced duty to pay 2% in terms of the decision of the Hon'ble Apex Court in the case of SRF Ltd. vs. Commissioner of Customs, Chennai-2015 (318) ELT 607 (SC) and the said issue has not been examined by the Commissioner (Appeals). Therefore, for the said limited purpose, the appeals are remanded back to the Commissioner (Appeals) to decide the issue on the basis of records produced by the importers and the case law relied:- "whether the importers have not taken credit on inputs and input and are entitled for the benefit of exemption Notification No.1/2011- CE dt.1.03.2011 or no....

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....2. Phone: 91-44-2225 4701 (6 Lines) Grams: CIPET Fax: 91-44-22254707 E-mail: [email protected] Website: www.cipet.gov.in [email protected] www.cipet.gov.in 03 noc Dr. K. PRAKALATHAN MANAGER (TESTING) 16:00 PM PSWC,CFS,Ludhia CIPET/CHN/PTC/CUSTOMS LUD/2015-16/1-117 2/12 26.11.2015 To Shri. Sunil Singh Katiyar, I.R.S. Additional Commissioner The wall already read on email caus Customs Commissionerate, Ludhiana JCD-G.R.F.L, G.T. Road, Sahnewal, Ludhiana. Sh Shinde Respeted Sir, Sub: Clarification regarding Polyester staple fibre manufactured from PE Ref: Your Ltr. D.O.C. No. B.E. No. 5957023 dated 28.06.2015/9361 dtd: 28.10.2015 PET waste bottles-reg. ....