COMMISSIONER OF CUSTOMS Vs. LOHIA BRASS P. LTD.

JUDGEMENT

(1.) The Revenue is aggrieved by an order dated 25th April, 2005 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi in Appeal C/73 -74/2004 -C [2005 (186) E.L.T. 371 (Tribunal)]. The respondent appears to have imported some copper and claimed exemption from payment of countervailing duty under Exemption Notification No. , dated 1st March, 1997.

(2.) The Revenue was of the view that the respondent was not entitled to the benefit and accordingly a show cause notice dated 14th August, 1998 was issued by the office of the Commissioner of Customs, ICD, Tughlakabad, New Delhi. In the show cause notice it is specifically mentioned that clearance of the goods was allowed subject to furnishing a test bond and bank guarantee. It is thereafter alleged that as per the test report the goods are of 99.9% purity and are refined goods and, therefore, the benefit of the Notification is not admissible and the goods are chargeable to countervailing duty. It may be mentioned that Entry 74.02 mentioned in the Notification pertains to 'unrefined copper and unwrought copper' and the view of the Revenue was that since as per the report the imported copper was of 99.9% purity (unwrought), it was not unrefined copper and, therefore, the respondent was not entitled to the benefit of the exemption.

(3.) The respondent replied to the show cause notice but by an adjudication order dated 17th November, 1998, the demand against the respondent was confirmed.