2019 (8) TMI 677

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....and Chassis of Vehicles falling under Chapter sub heading 8704 and 8706 respectively, of the first schedule to Central Excise Tariff Act, 1985. The facts further reveal that during the disputed period i.e. 2008 to 2011, the respondent-Man Trucks India Pvt. Ltd., had cleared 86 Nos. of vehicles to EPCG licence holder, on the basis of invalidation letters issued in terms of Foreign Trade Policy (FTP) 2009-14. As per the foreign trade policy, certificate from EPCG authorisation holder and evidencing receipt of capital goods were also submitted to the excise authorities. The clearance of the vehicles under FTP without payment of duty was objected to by the Department on the ground that the supplies were not effected against International Compe....

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.... Export" under FTP. Under Para No.8.3 of FTP benefits available on deemed export are described. Para No.8.3 of FTP is reproducing below:- "8.3 Deemed Export shall be eligible for any/all of following benefits in respects of manufacture and supply of goods qualifying as deemed exports. (a) Advance Authorization / Advance Authorization for annual requirement / DFIA. (b) Deemed Export Drawback. (c) Exemption from terminal excise duty where supplies are made against ICB (International Competitive Bidding). In other cases, refund of terminal excise duty will be given." 5. Further, Criteria for claiming deemed export benefits and procedures for claiming drawback & terminal excise duty refund / exemption from terminal excise duty are pre....

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.... Capital Goods to an EPCG License holder ont eh basis of invalidation Letter issued by the DGFT authority, will be eligible for deemed export benefit and goods so supplies will be exempted from Terminal Excise Duty, subject to such supplies made against International Competitive Bidding (ICB). In any other case supplier have to pay duty at the time of removal of goods. Subsequently, if assessee sought, he may get refund of the duty so paid from the DGFT Authority. DGFT authority may grant refund of Terminal Excise duty on application filed by the supplier in the prescribed format subject to fulfillment of conditions and procedure prescribed under Para 8.3.1 of HBP v1. 7. The Noticee have supplied different model of Heavy Commercial vehicl....