TaxTMI 
TaxTMI 
TaxTMI 
2024 (8) TMI 618
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....stoms on all of their imports were denied. The assessees claim to deal in 'simple meters' which are privileged with the exemption as well as to be benefitting similarly from such privilege on inputs imported for manufacture of these as set out in notification no. 24/05 dated 1st March 2005 which they were deprived of by customs authorities after October 2013 and by central excise authorities on imports of 'parts and accessories' by two of the assessees for the earlier period - all by holding that, in the respective jurisdictions, the 'measuring instruments' do not fit the description corresponding to heading 9026 of First Schedule to Customs Tariff Act, 1975 as well as of Schedule to Central Excise Tariff Act, 1985 but to tariff item 9032 8990 of First Schedule to Customs Tariff Act, 1975 and of Schedule to Central Excise Tariff Act, 1985. The adjudicating authority in the central excise jurisdiction had also imposed penalties on the assessees concerned as well as on one individual in each of the two proceedings which came to be dropped by first appellate authority and Commissioner of Customs, Nagpur has filed appeals challenging the escapement of M/s Endress + Hauser Flowtec (Indi....
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....iability of Rs. 26,07,11,570 had been foregone and valued at Rs. 56,28,55,267 between June 2011 and October 2013 on which duty liability of Rs. 5,51,00,377 had been foregone respectively. The confirmation of these amounts, arising from the finding that the goods manufactured by them merited classification against tariff item 9032 9000 of Schedule to Central Excise Tariff Act, 1985, as recoverable under rule 8 of Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996, was challenged before Commissioner of Customs (Appeals), Nagpur who, by order [order-in-appeal no. NGP/EXCUS/000/APPL/452-53/18-19 dated 23rd January 2019] disposing off appeal of M/s Endress+ Hauser Flowtec (India) Pvt Ltd and order [order-in-appeal no. NGP/EXCUS/000/APPL/454-55/18-19 dated 23rd January 2019] disposing off appeal of M/s Endress + Hauser (India) Automation Instrumentation Pvt Ltd, upheld the findings, with relief accorded only to the extent of setting aside penalties imposed on them as well as individual concerned, leading to the present dispute before us. 5. We have heard Learned Counsel for appellants and Learned Authorized Representative at length and ....
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....toms Act, 1962. 7. In the matter of 1361 imports effected by M/s Emerson Process Management India Pvt Ltd [appeal no. 85813 of 2018], the statutory obligation to justify revision has been duly complied with. In relation to past imports of 'parts and accessories' for manufacture by two of the appellants [appeal no. 86169 of 2019 and appeal no. 86172 of 2019], it has been held by the lower authorities that, owing to revision of classification of the finished goods to an ineligible category, rule 8 of Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996 offered the sole weaponry for restitution of privilege that had been incorrectly availed at the time of import. Though the essence of the dispute is the validity of revision, it must be conceded that, in the event of the revision being upheld, the jurisdiction had been rightly invoked. We are, thus, at the core of the dispute: the correctness of classification adopted by the customs authorities for the finished product and the like adopted by the central excise authorities on manufactured product - the classification of 'parts and accessories' is merely derived inasmuch as such goods ar....
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....s and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032' corresponding to heading 9026 of First Schedule to Customs Tariff Act, 1975 besides goods of certain specific descriptions at the tariff item level under heading 9027, 9030 and 9031 of First Schedule to Customs Tariff Act, 1975. It would appear that the privilege of duty free import of the goods enumerated therein at serial no. 1 to 38 was also to be made available to goods manufactured domestically from out of the goods imported for such manufacture. The importers sought coverage within the above heading for the goods to be sold as 'measuring instruments', as well as the 'measuring instruments' to be manufactured by them, for no other would have entitled them to exemption. In doing so, they also endowed themselves with the 'Achilles heel' of exclusions in the description and which, for not finding coverage under the said notification, the lower authorities fastened heading 9032 of First Schedule to Customs Tariff Act, 1975 as the conveni....