Final Order No. C/1956/97-B2 arising from in Appeal No. C/3155/89-B2. Case: Vikram Sarabhai Space Centre Vs Collector of Customs, Madras. CEGAT (Customs, Excise & Gold (Control) Appellate Tribunal) & CESTAT (Customs, Excise and Service Tax Appellate Tribunal)
| Case Number | Final Order No. C/1956/97-B2 arising from in Appeal No. C/3155/89-B2 |
| Counsel | For Appellant: Shri Trilok Chand, Administrative Assistant and For Respondents: Shri S.N. Ojha, JDR. |
| Judges | Shri Lajja Ram, Member (T) and S.S. Kang, Member (J) |
| Issue | Customs Act |
| Judgement Date | August 26, 1997 |
| Court | CEGAT (Customs, Excise & Gold (Control) Appellate Tribunal) & CESTAT (Customs, Excise and Service Tax Appellate Tribunal) |
Order:
Lajja Ram, Member (T), (New Delhi)
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This is an appeal filed by M/s. Vikram Sarabhai Centre, Government of India, Department of Space, Thiruvananthapuram being aggrieved with the Order-in-Appeal dated 3-8-1989 passed by the Collector of Customs (Appeals), Madras. The matter relates to the eligibility of the steel sheets/plates imported for fabrication of rocket motor hardware for a single shot application, to the benefit of exemption Notification No. 70/87-Cus., dated 1-3-1987 (as amended). In Notification No. 70/87-Cus., dated 1-3-1987, the consumable goods and spare parts required for the purpose of research when imported into India by any public-funded research institution enjoy full exemption from the customs duty subject to the specified conditions. The appellants cleared the goods on payment of appropriate duty. Subsequently, they filed a refund claim which was rejected by the Asstt. Collector, Customs as unsubstantiated. On appeal, the Collector, Customs (Appeals) observed that the goods in question steel sheets/plates were for fabrication of welded pressure vessels. They had been imported cut to specific sizes and that they were only raw materials and could not be treated as consumable as they did not get consumed in the process of manufacture. He held that Notification No. 70/87-Cus., dated 1-3-1987 was not applicable to the goods in question.
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The Committee on Dispute had permitted the appellants to pursue the appeal in the Tribunal, having regard to the fact that there was a mixed question of law and fact involved in the dispute (Minutes of the Meeting held on 26-6-1997 issued from File No. COD/10/1997-LC, dated 1-7-1997 by the Cabinet Secretariat refers).
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Under their communication dated 21-8-1997, the appellants have prayed for decision on merits. Shri Trilok Chand, Administrative Asstt. for the appellants presented the communication relating to the clearance from the Committee on Disputes.
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We have heard Shri S.N. Ojha, JDR for the respondent Revenue. Shri Ojha mentioned that at the time of the import, the requisite certificates subject to which the exemption under Notification No. 70/87-Cus. was available, were not produced. The adjudicating authority had rejected the claim as unsubstantiated. He further submitted that the certificates produced before the appellate authority bears a date subsequent to the date of import. In fact, the application for the certificates had also been filed after the goods had been...
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