TaxTMI 
TaxTMI 
2020 (1) TMI 307
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.... 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 the said Rules. During the audit of the records, it ....
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....mally 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 405 (SC)] * Direction by the Assistant Commissioner not to import any CPS in future is without any basis and unconstitutional. * There is no end use viol....
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....anufacture 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. (3) The Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise shall issue a certificate to the manufacturer indicating the particulars referred to in sub-rule (2). RULE 4. Application by the manufacturer to obtain the benefit. - (1) A manufact....
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....e 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 remaining in stock, bill of entry wise and shall produce the said account as and when required by the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise. (c) submit a monthly return, in the format prescribed as "Annexure" appended to these rules, to the said Assistant Commissioner of Central Excise or Deputy Commissioner by the tent....