2020 (1) TMI 742

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....he Notification No. 24/2011-Cus exempts from Customs Duty on Copper Concentrate to the extent of duty on the value of Gold and Silver contained in such Copper Concentrate. He said exemption is subject to the condition that an Assay Certificate from the Mining Company specifying separately the value of Gold and Silver content of such Copper Concentrate is produced. Learned Counsel pointed out that at the time of import Provisional assessment is done under Section 18 of the Customs Act pending production of final original documents, LME Price and the Test Results to ascertain quantity of Copper, Gold & Silver contained in the imported goods. He pointed out that in the instant case the imported Copper Concentrate was cleared on payment of duty....

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....n provisional certificate produced by them at the time of provisional assessment is also good enough for claiming the benefit of Notification No. 24/2011-Cus. In a decision in their own case reported in 2015 329 E.L.T. 395 (Tri.-Ahmedabad). It was held that exemption under Notification No. 24/2011-Cus was available even on basis of provisional assessment of Mining Company. He also pointed out that the said decision was upheld by Hon'ble Apex Court vide Order dated 31.8.2015 reported in 2016 331 E.L.T. A38 (S.C.). Learned Counsel also relied on the decision of Tribunal in case of Edelweis Metals Limited 2019 366 E.L.T. (539). 03. The Learned Authorized Representative relied on the impugned order. 04. We have gone through rival submissi....

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....s own case reported in 2015 329 E.L.T. (395) has observed as follows; "6. Notification No. 24/2011-Cus., dated 1-3-2011 does not contemplate an option to be given by an importer to either stick to provisional assay certificate percentage or final assay report. However, it is correctly pointed out by learned AR that Notification No. 24/2011-Cus. only talks of an assay certificate from the mining company to specify separately the contents of silver & gold. There is no objection by the department for accepting final assay certificate when imports are directly from the mining company when final assay certificate of the mining company is accepted both for finalising provisional assessments and for allowing exemption under Notification N....