Commissioner of Customs and Vs. Toshniwal Instruments (Bombay)

Commissioner of Customs and vs Toshniwal Instruments (Bombay)

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Sep 04, 2003

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Citation: sooperkanoon.com/32119
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: S T S.S.
Decided On: Sep 04, 2003
Subject: Excise

Case Summary

AI-generated summary - not the official court judgment text.

Excise

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

Commissioner of Customs and

Respondent

Toshniwal Instruments (Bombay)

Excerpt

1. revenue has filed this appeal against the following finding of the commissioner (appeals) : - "i have gone through the submissions of the appellants. rule 173l provides for the refund of duty paid on manufactured excisable goods issues for home consumption from a factory which are returned to the same or any other factory for being remade, reconditioned or subjected to any other similar treatment. in the present case, the goods were cleared on payment of duty and were brought back and after calibration process, were cleared again on payment of duty. the case is squarely covered by the provisions of rule 173i. the appellants have rightly submitted that any clearance outside the factory, except clearance for export, is a clearance for home consumption and return of machine in the present matter under rule 173l is covered. the refund of duty can therefore be not denied to them for these reasons. i) returned goods not subjected to reprocessing, re-conditioning or remaking etc. as stipulated under rule 173l. ii) clearance for exhibition purposes not clearance for home consumption.2. after hearing both sides and considering the material, it is found that "recalibration" of conductivity meters would be covered under rule 173l as held by commissioner (appeals). the grounds do not being out any reason why it should not. as regards the ground (ii) taken by revenue, the same has to be rejected outright since any clearance into india including inside the factory would be home clearance. there is no material on record that exhibition was not in india.

Full Judgment

1. Revenue has filed this appeal against the following finding of the Commissioner (Appeals) : - "I have gone through the submissions of the appellants. Rule 173L provides for the refund of duty paid on manufactured excisable goods issues for home consumption from a factory which are returned to the same or any other factory for being remade, reconditioned or subjected to any other similar treatment. In the present case, the goods were cleared on payment of duty and were brought back and after calibration process, were cleared again on payment of duty.

The case is squarely covered by the provisions of Rule 173I. The appellants have rightly submitted that any clearance outside the factory, except clearance for export, is a clearance for home consumption and return of machine in the present matter under Rule 173L is covered. The refund of duty can therefore be not denied to them for these reasons.

i) Returned goods not subjected to reprocessing, re-conditioning or remaking etc. as stipulated under Rule 173L.

ii) Clearance for exhibition purposes not clearance for home consumption.

2. After hearing both sides and considering the material, it is found that "recalibration" of conductivity meters would be covered under Rule 173L as held by commissioner (Appeals). The grounds do not being out any reason why it should not. As regards the ground (ii) taken by Revenue, the same has to be rejected outright since any clearance into India including inside the factory would be home clearance. There is no material on record that exhibition was not in India.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Commissioner of Customs and vs Toshniwal Instruments (Bombay) Same Subject Excise Same Judge S T S.S.