2009 (2) TMI 218

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....y of Auto Lamps from China and they filed the Bills of Entry for clearance of the same. The assessment was completed. It was based on MRP; however, the appellants were aggrieved over the assessment. According to them, the impugned goods are not covered by the relevant notification for purposes of levy of additional duty of customs under Section 4A of the Central Excise Act. According to them, the automobile lamps which are imported are classifiable under heading No. 853921.29 and not under 8539.2190. It was stated that Notification No. 2/2006-C.E. (N.T.), dated 1-3-2006 as amended is relevant. In terms of the relevant entry, the lamps for automobiles are specifically excluded from the entry in serial No. 91 of the said notification and henc....

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....erein the abatement allowed is 40%. This entry specifically excludes the 'lamps for automobiles' vide amending Notification No. 24/2006 dt. 14-11-2006. The learned Commissioner (Appeals) is apparently applying Sl. No. 97 of the said notification wherein the rate of abatement allowed is 33.5%. Ostensibly, Sl. No. 97 of the said notification covers only "parts, components and assemblies" of the automobiles. By no stretch of imagination, the lamps can be treated as either parts or components of any automobiles. Indisputably, the lamp alone cannot also be considered as an 'assembly' of any automobile. Thus, the learned lower appellate authority has erred in holding that the imported' goods are covered under Sl. No. 97 of the said notification f....

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....That means all the goods coming under 8539 are covered by way of this notification. There are two rates of duty 37% and 40%. However, there was an amendment to this notification by way of Notification 11/2006 dated 29-5-2006, wherein after Serial No. 96 in the parent notification some more entries were inserted. The said notification 11/2006 is reproduced  below : Automobile parts, components and assemblies, plant growth regulator and toothbrush - MRP based assessment - Amendment to Notification No. 2/2006-C.E. (N.T.) In exercise of the powers conferred by sub-section (1) and sub­section (2)-of section 4A of the Central Excise Act, 1944 (1 of 1944), the Central Government, on being satisfied that it is necessary in the public....

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.... 1st March, 2006, G.S.R. 113 (E), dated the 1st March, 2006, namely :- In the said notification, in the Table, against S. No. 91, in column (3), for the words "The following goods", the words 'The following goods, other than lamps for automobiles" shall be substituted. [Notification No. 24/2006-C.E. (N.T.), dated 14-11-2006] 7.1 In terms of the amendment, there is an amendment in serial No. 91 of the parent notification wherein, there is a substitution for "following goods other than lamps for automobiles". The argument of the learned advocate is that lamps for automobiles have been excluded in serial No. 91. So this is a conscious exclusion, therefore this cannot be brought under serial No. 97. 8. On a careful consideration, we....