Customs Appeal No.418, 419 of 2010-DB, Arising out of the Order-in-Appeal No.126 to 130/Commr (A) /JMN/2010 dated 21.7.2010 passed by the Commissioner (Appeals), Customs, Jamnagar.. Case: C.C. (Preventive), Jamnagar Vs UltraTech Cement Limited. CEGAT (Customs, Excise & Gold (Control) Appellate Tribunal) & CESTAT (Customs, Excise and Service Tax Appellate Tribunal)
| Case Number | Customs Appeal No.418, 419 of 2010-DB, Arising out of the Order-in-Appeal No.126 to 130/Commr (A) /JMN/2010 dated 21.7.2010 passed by the Commissioner (Appeals), Customs, Jamnagar. |
| Counsel | For Appellant: Shri N. Satwani, A.R. and For Respondents: Shri Anand Nainawati, Advocate |
| Judges | Dr. D.M. Misra, Member (Judicial) and Mr. Ashok K. Arya, Member (Technical) |
| Issue | Income Tax Ac, 1961 - Section 80IA; Customs Tariff Act, 1975 - Section 3 |
| Judgement Date | May 15, 2017 |
| Court | CEGAT (Customs, Excise & Gold (Control) Appellate Tribunal) & CESTAT (Customs, Excise and Service Tax Appellate Tribunal) |
Order:
Ashok K. Arya, (West Zonal Bench, Ahmedabad)
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Revenue has filed these two appeals against the Order-in-Appeal No. 126 to 130/Commr (A) /JMN/2010 dated 21.7.2010 passed by the Commissioner (Appeals), Customs, Jamnagar whereunder inter alia, the Order-in-Original No.8 dated 6.4.2010 and No.154 dated 15.3.2010 was set aside granting consequential refund subject to satisfying the test of unjust enrichment.
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The brief facts of the case are as under:
(i) The Respondent namely, M/s UltraTech Cement Limited filed three Bills of Entry for import of consignment of -- Lime Stone-- falling under Customs Tariff Heading No.25210090 at Port of GPPL, Pipavav.
(ii) The said consignment of -- Lime Sstone-- was assessed provisionally under Section 18(1) of the Customs Act, 1962 for want of original document and test results.
(iii) Later, the Respondent paid the additional duty of customs/Limestone Cess @ Re.1/- PMT under the Lime Stone and Dolomite Mines Labour Welfare Fund Act, 1972 which totally came to Rs.79,501/-.
(iv) The Bills of Entry later were finally assessed. Not satisfying with the final assessment, the Respondent vide letters dated 6.2.2010 and 16.11.2009 requested the adjudicating authority for passing a speaking order on assessment so as to challenge the matter before the appellate authority.
(v) Since no speaking orders were received, the Respondent vide letters submitted on 22.3.2010 and 29.12.2009 claimed the total refund of Rs.79,501/- of additional duty of customs/Lime Stone Cess @ Re.1/- PMT.
(vi) The said refund claim of Rs.79,501/- was rejected by the adjudicating authority;
(vii) The Respondent filed appeal before Commissioner (Appeals), who set aside the Order-in-Original and granted consequential refund. Hence the Revenue is in appeal before the Tribunal.
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With above background of facts, both sides represented by Shri N. Satwani, ld.A.R. for the Revenue and Shri Anand Nainawati, ld. Advocate for the Respondent have been heard.
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After perusing the facts of the and the submissions of the both sides, it appears that for the present import goods, no Additional duty of Customs in the form of Limestone Cess by virtue of Section 3 of Limestone and Dolomite Mines Labour Welfare Fund Act, 1972 is leviable, as the mere mining of lime stone did not constitute manufacture or production.
4.1 In this regard, the impugned order refers to the Tribunal decision in the case of Zuari Cement Limited vs. C.C.ED., Tirupati 2004 (172) ELT...
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