2025 (7) TMI 228

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....toms Tariff Act, 1975, that would, thereby, disentitle them to benefit of exemption under notification [no.12/2012-Central Excise dated 17th March 2012] at (serial no. 332) on goods imported vide bill of entry no. 4758844/27.02.2014; the goods, declared to be valued at Rs. 6,32,75,087, were confiscated under section 111 of Customs Act, 1962, with option to redeemed under section 125 of Customs Act, 1962 on payment of fine of Rs. 6,00,000, besides imposition of penalty of Rs. 2,00,000 under section 112 of Customs Act, 1962. The consequent differential duty of Rs. 71,38,316, along with other detriments, was challenged before the first appellate authority whose order [order-in-appeal no. 2678 (Gr.VA/B)/2014(JNCH)/IMP-2547 dated 4th July 2014] ....

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....ernator). Thus, the goods are rightly classifiable under CTH 85023990. As regards notification no 12/2012 C. Ex Sl No 332, I find that the goods exempted as per Sr. No. 332 of Notification No. 12/2012 (C. Ex) are "Bio Gas Plant and Bio Gas engine". In this case, electric generating sets comprising of a biogas Engine and a generator (alternator) have been imported. The goods are not bio gas engines. Therefore, the benefit of Notification No. 12/2012-CE Sr. No. 332 is not admissible. During the course of personal hearing, the importer has submitted that the invoices indicate the individual value of the generator (alternator) and the engine and the Bill of Entry may be amended accordingly. However, as the goods imported are electric generating....