2000(07)LCX0189
IN THE CEGAT, WEST ZONAL BENCH, MUMBAI
S/Shri Gowri Shankar, Member (T) and J.N. Srinivasa Murthy, Member (J)
COMMR. OF CUS. (IMPORT), MUMBAI
Order No. 2399/2000-WZB/C-I, dated 8-7-2000 in C/Stay-898/2000-Mum in Appeal No. C/301/2000-Mum
CASE CITED
Parasrampuria Synthetics Ltd. v. Commissioner — 2000(05)LCX0259 Eq 2000 (119) ELT 0211 (Tribunal - LB)
—Relied on...................................................................................................................... [Para 3]
Advocated By : S/Shri J.J. Bhatt, Sr. Advocate with Rohan Shah, Advocate, for the Appellant.
Shri J.M. George, JDR, for the Respondent.
[Order per : Gowri Shankar, Member (T)]. - The application is for waiver of deposit of duty of Rs. 3.36 crores approximately and penalty of Rs. 10 lakhs.
2. In his order the Commissioner has found that the manuals imported by the applicant are classifiable under heading 4911.99 of the tariff and hence demanded duty payable accordingly.
3. The Tribunal in its decision in Parasrampuria Synthetics Ltd. v. CCE - 2000(05)LCX0259 Eq 2000 (119) ELT 0211 (Tribunal - LB) = 2000 (038) RLT 846 has held that drawings, designs, etc., for setting up a plant in book form to be classifiable under heading 49.01 and not under heading 49.11. We note that there is no dispute that the goods under consideration are drawings, designs of plant, etc., required to set up the PTA plant of the applicant. The goods therefore would be prima facie classifiable under this heading and by virtue of Notification 38/94 exempted from duty. We also note that no reason has been furnished for imposing of penalty. On the contrary the Commissioner accepted that the appellant would be under bona fide impression that the goods are not liable to duty.
4. In these circumstances we waive deposit of duty demanded and penalty imposed and stay its recovery.
Equivalent 2000 (121) ELT 775 (Tribunal)