Commissioner Of Customs, Mumbai v. Prakash Co-Op. Agro Industries

[Order per : C. Satapathy, Member (T)]. - None appeared for the appellants. There is also no application for adjournment. Heard Shri Sanjay Singhal, learned JDR for the Department. The issue involves grant of exemption from additional customs duty under Notification No. 15/1994-C.E., which is conditional upon not availing of credit of duty paid on inputs used in manufacture of the said goods. Obviously, this condition is not satisfied in the case of impugned imported goods. Hence, the original authority had denied the exemption. However, the Commissioner (Appeals) has allowed the same on the ground that there was no possibility of having availed the credit on the inputs.

2.The learned  JDR argues that in similar circumstances conditional exemptions have not been allowed in respect of imported goods and he cites the following case laws in support of his argument :-

(i)      Motiram Tolaram v. Union of India - (S.C.)

(ii)     Grentex & Company v. Union of India - (Bom.)

(iii)    CC, Bombay v. Parekh Dye-Chem Industries (P) Ltd. - (Tribunal)

3.Following  the ratio of the aforesaid decisions, we are of the view that the impugned Notification has been deliberately worded in such a way that the imported goods do not get the concessional excise rate for the purpose of determining additional customs duty. Accordingly, we set aside the impugned order and restore the Order-in-Original.

(Pronounced in Court)