TaxTMI 
TaxTMI 
2025 (11) TMI 1111
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....d. Commissioner (Appeals) has rejected the appeal filed by M/s. Jangipur Bengal Mega Food Park Ltd (herein after referred as the appellant), and upheld the order of the lower authority. 2. Brief facts of the case are that, the appellant was a Special Purpose Vehicle (SPV) formed under the initiation of West Bengal State Food Processing & Horticulture Development Corporation Limited (WBSFP&HDCL) in the name of "JANGIPUR BENGAL MEGA FOOD PARK LTD". Government of India, through IFCI Limited, a Government of India undertaking, joined the SPV as promoter Member. The main objectives of this project was for direct procurement of Fruits & Vegetables from Farmers, through Collection Centers (HAT), cleaning, sorting, grading and storing them at Co....
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....stoms duty under Project Import Regulation on payment of BCD @ 5% and without payment of any Counter Veiling Duty (CVD). The goods were allowed clearance provisionally against provisional assessment bond under heading 9801 of Customs Tariff read in conjunction with serial no. 515 of Notification No. 12/2012-Cus dated: 17.03.2012 and NIL CVD under serial no. 232 of Notification No. 12/2012-CE dated: 17.03.2012 on payment of total duty of Rs. 17,88,362/-. 2.3. During the course of Central Revenue Audit, it was alleged that the appellant was not eligible for the benefit of exemption granted earlier vide serial no. 515 of Notification No. 12/2012-Cus dated: 17.03.2012 and NIL CVD under serial no. 232 of Notification No. 12/2012-CE dated: 17.....
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....te racking systems in mandis and warehouses for food grains, sugar and horticulture produces". 3.1. The appellant submits that the Ld. Assessing authority has denied the benefit for the goods imported under serial no.515 of Notification No. 12/2012-Cus dated: 17.03.2012. He has also considered exemption under serial no. 510 of the exemption Notification No. 12/2012-Cus dated: 17.03.2012. The delay in setting up of the project was also duly condone by him in the order-in-original. Since serial no. 515 of the Notification only exempts Basic Customs duty @5% and does not exempts CV duty, in the order the Ld. Assessing authority has examined the exemption of CV duty under serial no. 232 of the Notification No. 12/2012CE dated: 17.03.2012. Bu....
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....mption of CV duty. 3.4. The appellant submits that alternatively, since Notification vide serial no. 510 exempts 'All goods' classifiable under 9801, the CV duty is also exempted vide serial no. 345 of the exemption Notification No. 12/2012-CE dated: 17.03.2012. The goods imported are classifiable under the CTH 8414 or 8418, hence the CV duty exemption granted to 'All Goods' of Chapter 84 excepts 8424,8432, 8433, 8436, 8437, 8452, 8469, 8479 also exempts the present goods imported, which are classifiable under the CTH 8414/8418. In view of the above submissions, the appellant claimed that the goods imported are entitled to exemption of duty in excess of 5% as assessed vide Notification No. 12/2012-Cus vide serial no. 515. Alternatively, ....
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....Adjudicating authority examined whether the goods are entitled to exemption in excess of 5% Basic duty in terms of Notification No. 12/2012-Cus vide serial 510 and exemption of CV duty vide serial 232 (List-7) of Notification No. 12/2012-CE dated: 17.03.2012. Finally, he denied the CV duty exemption on the ground that, the item imported are not covered under List-7 appended to the Notification. We find that that there are three entries in the List 7 of Notification No. 12/2012-CE dated: 17.03.2012, which covers all 'equipment for ventilation system'. They are reproduced below: serial No. (10) Air Cooling Unit/Air Handling Unit all types, Serial No. (15) Cooling Tower and Serial No. (21) Refrigeration equipment (including c....