TaxTMI 
TaxTMI 
2020 (1) TMI 307
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....ng the amount of differential duty on 5000 MT of Crude Palm Stearin valued at Rs. 10,00,53,630?- to be imported at concessional rate of customs duty @ 10% adv (BCD) and 4% adv. (ACD) as against the normal rate of customs duty @ 65% adv (BCD) and 4% adv. (ACD) under Notification No 21/2002-Cus dated 01.03.2002 as amended and accepted by the Assistant Commissioner of Central Excise, Vikhroli Division on 19.12.2006 is hereby cancelled with immediate effect. 19. M/s Godrej Industries Ltd. Are further directed not to import Crude Palm Stearin against the application dated 19.12.2008 under Rule 4 of the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996 and under the cover of the said bond hence forth." 2.1 Appellants are registered with the Assistant Commissioner of Central Excise Vikhroli Division under Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996 for the import of Crude Palm Stearin Oil (CPS) under concessional rate of Custom duty for its use in the manufacture of excisable viz. Industrial Fatty Acid (IFA). 2.2 Appellant had furnished a Bond dated 19.12.2008 under....
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....cid is normally used for industrially important Mono Carboxylic Acid having carbon numbers ranging from C4 to C24. They are normally straight chained, even numbered 9although a few odd chained fatty acids also occur in nature, mainly animal origin), saturated o unsaturated and obtained from natural sources like vegetable oils, fats and waxes. {p199, 450 of Condensed Chemical Dictionary by Hawley, p 424 of Merriam Webster's Collegiate Dictionary, 10th Edition and Volume 8, p 811 of Kirk Othmers Encyclopaedia of Chemical Technology} • Fatty acids are also known as 'Industrial' Acid due to their major application in Industry. {p 416 of Condensed Chemical Dictionary by Hawley, http://science.jrank.org/pages/1221/Carboxylic- Acids-Industrial-importance.html, Information in US Patent Application 2007014124 at Page 4} • Entry 30(A) is more specific then entry at 30(C) as it expressly mentions Crude Palm Stearin. • They have the right to chose from the entries in the notification and the applicable entry could not have been denied to them on the ground that there is another notification entry available for the same goods. [HCL Limited 2001 (13) ELT 40....
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....he benefit of an exemption notification issued under sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and where the benefit of such exemption is dependent upon the use of imported goods covered by the notification for the manufacture of any excisable commodity. (1A) These rules shall apply only in respect of such exemption notification which prescribes for the observance of these rules. (2) These rules shall also apply even if the excisable goods in or in relation to the manufacture of which the imported goods are used are not chargeable to excise duty or are exempted from whole of excise duty. RULE 3. Registration. - (1) A manufacturer intending to avail of the benefit of an exemption notification referred to in sub-rule (1) of rule 2, shall obtain a registration from the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise having jurisdiction over his factory. (2) The registration shall contain particulars about the name and address of the manufacturer, the excisable goods produced in his factory, the nature and description of imported goods used in the manufacture of such goods. ....
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.... Commissioner of Customs shall forward a copy of the bill of entry containing the particulars of import, the amount of duty paid and other relevant particulars to the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise. RULE 6. Procedure to be followed by the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise. - The Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise shall acknowledge the receipt of the intimation received from the Assistant Commissioner of Customs or Deputy Commissioner of Custom]. RULE 7. Manufacturer to give information regarding receipt of the imported goods and maintain records. - The manufacturer, obtaining benefit in these rules, shall, - (a) give information of the receipt of the imported goods in his factory, within two days (excluding holidays, if any) of such receipt, to the Superintendent of Central Excise having jurisdiction over his factory; and (b) maintain a simple account indicating the quantity and value of goods imported, the quantity of imported goods consumed for the intended purpose, and the quantity ....