TaxTMI 
TaxTMI 
2020 (12) TMI 200
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....Conv. & Pip AsyExh", "Manf& Conv. AsyExh LH"/ "Conv. & Pip AsyExh", "Manf& Conv. AsyExh LH", "Manf& Conv. AsyExh LH" in the corresponding commercial invoices. 2.2 The Revenue was of the view that in respect of the goods imported and declared by the appellant vide above three Bills-of-Entry all dated 17.01.2012, the appellant had claimed the benefit of concessional rate of duty in terms of Serial No. 265 of Notification No. 21/2002-Cus. dated 01.03.2002 on which the appellant had paid Basic Customs Duty (BCD) at 5% as against tariff rate of 7.5% BCD; the notified goods at Sl. No. 265 of Notification No. 21/2002 being just 'catalytic converter' and that the imported goods covered under three Bills-of-Entry above being found to be of different varieties which was in an assembled form, i.e., containing : (i) Catalytic converter with inlet and outlet mechanisms welded together; (ii) Catalytic converter with an inlet mechanism and an outlet mechanism containing a flexible exhaust pipe assembly welded together; (iii) Catalytic converter, manifold and outlet assembly welded together; and (iv) Catalytic converter, manifold and flexible exhaust pipe ass....
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....ed only if these were fitted with catalytic converters. The role of the catalytic converter was thus identified with emission control; • A catalytic converter is a device which converts, with the help of precious metal catalysts, harmful exhaust gases like carbon monoxide, nitrous oxide and hydro carbons in the exhaust fumes into less harmful carbon-di-oxide, nitrogen and water; • The inlet gases from the engine exhaust are taken into the converter and after conversion let out through the exhaust pipe; • The catalytic converter is positioned between the engine exhaust manifold and the outlet pipe and consequently supplied in the form of a converter and pipe assembly; • The converter and pipe assembly imported by the appellant was nothing but a catalytic converter; • The impugned goods satisfied the object and purpose of the Notification (supra) and therefore, entitled to the concessional rate of BCD; • When there is no dispute that the impugned goods are catalytic converters, the denial of exemption on the ground that the catalytic converter was in the form of an assembly with an inlet and an outlet pipe ....
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.... attachments and hence, benefit cannot be extended to the assembly in question. 5.3 Referring to the ruling of the Tribunal in the case of M/s. Philips India Ltd. (supra), Learned Authorized Representative would submit that the benefit has been extended considering the function/performance which is perhaps the intention in the relevant exemption Notification therein, but here the issue is about multiple parts constituting an assembly when the entry item is a single unit, because, the exemption was for a particular product and not depending on its function. 5.4 With regard to the invoking of extended period of limitation, Learned Authorized Representative submitted that the doubt in the mind of the Revenue was for the proposal to deny the benefit for both catalytic converter and pipe assembly because the benefit was always available to 'catalytic converter' alone, which the appellant all along maintained that what it imported was nothing but 'catalytic converter'; that this amounted to a clear suppression, calling for invoking the extended period of limitation. 6. In rejoinder, Learned Advocate for the appellant would submit that the imported items namely, catalytic convert....
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....nvoices furnished by the appellant and also as to the alleged glaring discrepancies, there is no finding recorded and thereby the allegations or suspicions in the mind of the Revenue authorities have not been taken to its logical conclusion in the impugned Order-in-Original. 9.1 Now, coming to the issue of invoking the extended period of limitation as canvassed by the Learned Advocate for the appellant, we see that the lower authority has recorded in the Show Cause Notice itself the justifiable reasons for invoking the larger period, in the following words: "40. With this at the outset, in the instant case, M/s Ford have subscribed to a declaration as to the truthfulness of the contents of the bill of entry in terms of Section 46(4) of the Customs Act, 1962 in respect of all their import declarations i.e., bills of entry. Further, with the introduction of self-assessment and consequent upon amendments to Section 17, since 8th April 2011, it is the responsibility of the importer to declare the correct description, value, notification etc., and to determine and pay the duty applicable in respect of the imported goods. Moreover, M/s Ford is an ACP client. Under the risk ma....