2023 (9) TMI 865

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....i for setting up crude petroleum refinery for the purpose of calculating Excise Duty which is equivalent to 50% of all Customs Duty in terms of Notification No. 23/2003-CE dated 31.03.2003. 2. Shri R. Santhanam, Learned Counsel appearing on behalf of the appellant submits that lower Adjudicating Authority had denied the exemption under Notification No. 21/2002-CUS on the ground that the appellant have not submitted the documents in relation to project of refinery of the buyer of the goods. 2.1 He submits that as per the notification no documents are required except the proof that the goods supplied are meant for crude petroleum refinery. For which the documents were submitted before the Lower Authority. Once it is proved that the goods in....

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.... leviable on the similar goods if imported shall apply. As per Notification No. 23/2003-CE the 100% EOU is required to pay 50% of all the customs duty. While taking the customs duty exemption notification of customs if any applicable on the like goods also need to be considered. In the present case, the appellant's case is that they have supplied the goods for setting up crude petroleum refinery of M/s Bharat Oman Refineries Ltd., Mumbai. On going through the Notification No. 21/2002-CUS Sr. No. 228 the exemption entry does not bear any condition except the condition that the goods is specified under the list 17 of Notification are eligible for exemption if the same is meant for crude petroleum refinery. If this fact is satisfied than the a....

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.... coating material required for the purpose, at concessional rate of duty, availing the benefit of project import notification no 21/2002-Cus dated 01.03.2002. However, I find that the noticee has imported the major raw material i.e steel plates at NIL rate of duty, availing benefit of Notif 52/2003-Cus (EOU). They haveutilized the said raw material i.e steel plates imported at NIL rate of duty and the coating material imported at concessional rate of duty, for manufacture of their final product i.e coated pipes supplied to M/s BORL. Further I find that proviso to Notification 23/2003-CE provides that, "Provided further that nothing contained in the first proviso shall apply to the goods which are chargeable to "Nil" rate of duty leviable ....