MOSER BAER INDIA LTD. Vs. CC

JUDGEMENT

(1.) FINAL ORDER NO. 66/06/Cus

(2.) THE appellants, M/s Moser Baer India Ltd., are registered as a 100% EOU for the manufacture of compact disc. A show cause notice was issued to them on 23.07.2002 alleging that some duty free procured items, like Aluminium Sheets, Aluminium Pipes and Profiles, Toughened Glass and Steel Doors, claimed by them as capital goods, were used for the construction and decoration of the factory building. In the result, they were denied the exemption from duty in terms of Notification NO. 53/97 -Cus and 1/95 -CE. The appellants, inter alia, contended before the Commissioner that :

(3.) THE main contention of the appellants is that, the goods, namely, REYNOBOND (aluminium sheets), Toughened Glass and Steel Doors are covered against the Serial Nos. 1 or 5 or 17 of the Table annexed to Notification No. 53/97 -Cus dated 1.3.1997, as amended. Similarly, these items, according to them, are also covered as per Serial No. 1 or 13 of Annexure I to the Central Excise -CE dated 4.1.1995, as amended. It was also contended that para 3.10 of Exim Policy, includes even accessories required for manufacture of production either directly or indirectly which can fall within the term 'capital goods'.