2008 (8) TMI 265

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....he Customs Tariff Act and the goods have been cleared availing benefit of Notification No. 37/96-Cus., dated 23-7-96 which was applicable to imports from Nepal. 3.2 The dispute relates to the applicability of Notification No. 6/2000- C.E., dated 1-3-2000 exempting additional duty of Customs imposed in terms of Section 3 of the Customs Tariff Act. The Notification No. 6/2000 is subject to the condition No. 15 of the said notification according to which the exemption shall apply only to "paper and paper board cleared for home consumption from a factory". The Department held that as the goods are imported from Nepal, the condition that the same is cleared for "home consumption" and that too from a factory can not be satisfied and that this ....

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....notification for the purpose of levying additional duty of customs and one of the conditions to be fulfilled was that the raw material out of which the finished goods manufactured ought to have paid excise duty. The Hon'ble Supreme Court found that in such a situation any presumption regarding the duty having been paid on the raw materials used in the said goods cannot be made and, therefore, held that the said notification cannot be applied as the importer was not in a position to satisfy the condition of the said notification. This will not apply in the present case. 6. Further similar issue has been decided by the Tribunal in final Order No. C/107-111/08 [2008 (229) E.L.T. 233 (T)] in the case of CC, Amritsar v. Malwa Industries Limit....

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.... goods at the concessional rate of duty (or at nil rate if there is an exemption) if the purchaser from him who puts the goods to the specified use (whether a manufacturer or not) fulfills the requirements of Rule 192. Since the concession under Rule 192 turns only on the nature and use to which the goods are put by the user or purchaser thereof and on whether he has gone through the procedure outlined in Chapter X, it would not be correct to deny it to a supplier of such goods on the ground that he is an importer and not a manufacturer. That aspect is provided for by Section 3(1) of C.T. Act which specifically mandates that the CVD will be equal to the excise duty for the time being leviable on a like article if produced or manufactured in....