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PM-STIAC discusses accelerating Industry-Academia Partnership for Research and InnovationIndia, Singapore hold dialogue over cyber policy44 bids received under 10th Round of Commercial Coal Mine AuctionsCops arrest former Dy PM of Nepal in cooperative fraud casePuri highlights India's Petrochemical potential at India Chem 2024UN reports record high cocaine production in ColombiaMinister unveils 'Aviation Park' showcasing India's Aviation HeritageED finds PFI wanted to start Islamic movement in IndiaBlocking Credit - Rule 86ASEBI says investors can use 3-in-1 accounts to apply online for securitiesI-T- Penalty u/s 271(1)(b) need not be imposed when assessee moved an adjournment application & later complied with notice u/s 142(1): ITAT4 Kanwariyas killed as vehicle runs over them in Banka, BiharI-T- Accounting principles do not prescribe maintaining of a day-to-day stock register, and the books of accounts cannot be rejected on this basis alone: ITATUN food looted and diverted to army in EthiopiaCus - Alleged breach of conditions for operating public bonded warehouse; CESTAT rightly rejected allegations, having found no evidence of any such breach: HCUS budget deficit surges beyond USD 1.8 trillionST - Onus for proving admissibility of Cenvat Credit rests with service provider under Rule 9(6) of the Cenvat Credit Rules, 2004: CESTATIf China goes into Taiwan, Trump promises to impose additional tariffsRussians love Indian films; Putin lauds BollywoodCus - Classification of goods is to be determined in accordance with Customs Tariff Act & General Interpretative Rules; Country-of-Origin Certificate may offer some guidance, but cannot solely dictate classification: CESTATCus - Benefit of such Country-of-Origin certificates cannot be denied if all relevant conditions are met under the applicable Customs Tariff rules: CESTATCuban power grid collapses; Country plunges into darknessCus - As per trite law, merely claiming a classification or exemption does not constitute mis-declaration or suppression - any misclassification does not equate to willful intent to evade duty: CESTATKarnataka mulling over 2% fee on aggregator platforms to bankroll gig worker welfare fundCus - Extended limitation cannot be invoked in case of assessee who is a regular importer with a consistent classification approach: CESTAT
 
CX - Goods procured under Notification No 22/2003 and 52/2003-Cus by EOUs and cleared in DTA - Whether benefit of exemption under Notification No 6/2006 is admissible - Matter referred to Larger Bench in view of conflicting decisions: CESTAT

By TIOL News Service

 

AHMEDABAD, SEPT 26, 2014: THE appellant being an EOU, had imported and procured locally inputs for manufacturing of goods for export, by availing benefit of Notification No. 22/2003-CE and 52/2003-Cus. There is a proviso in the said notifications, which requires an assessee to discharge or return back the amounts of customs duty forgone by the department if the goods are cleared in DTA, without payment of duty. In the cases in hand, the appellant has availed benefit of exemption Notification No. 06/2006-CE.

The appellant has placed reliance on the decision of the Tribunal in the case of M/s. Synergies-Dooray Automative Limited & Ors 2008-TIOL-682-CESTAT-BANG, wherein the very same notifications were interpreted and it was held that no duty can be demanded on the imported inputs, if there is DTA clearance claiming exemption. Revenue relied on another judgment in the case of Indira Printers - 2010-TIOL-1908-CESTAT-DEL, wherein diagonally opposite view has been taken by the Tribunal.

On going through both the judgements, the Tribunal opined that on the same issue, two different views are expressed by the benches of the Tribunal, therefore the matter needs to be referred to the President to consider whether a Larger Bench needs to be constituted to resolve the issue.

Since the issue needs to be resolved by a Larger Bench, the Tribunal granted complete waiver of pre deposit.

(See 2014-TIOL-1850-CESTAT-AHM)


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