RELIANCE INDUSTRIES Vs. COMMISSIONER OF CUSTOMS, JAMNAGAR

JUDGEMENT

(1.) DUTY of Rs. 59,59,933/ - stands confirmed against the appellant M/s. Reliance Industries Ltd., vide the impugned order of Commissioner, by denying them the benefit of Notification No. 21/2002 -Cus., dated 1 -3 -02 in respect of import of Heat Exchanger Tube Bundle and Dummy Shell. In addition, personal penalty of identical amount has been imposed upon the said appellant along with imposition of personal penalty of Rs. 5 lakhs on Shri Bandyopadhyay.

(2.) AFTER hearing learned Advocate Shri Rohan Shah appearing for the appellant and Shri D.S. Negi, learned SDR appearing for the Revenue, we find that of Sr. No. 228 of Notification No. 21/2002 grants concessional rate of duty in respect of goods specified in List 17 and required for setting up Crude Petroleum Refinery. List 17 is a long list specifying various items for grant of exemption. Heat exchanger along with its accessories etc. are specified against Sr. No. 10 of the said list. Further, Sr. No. 45 specifies special assembly, tools, accessories etc. for running, repairing or maintenance of the goods specified in the said list.

(3.) INASMUCH as the Heat Exchanger Tube Bundle and Dummy Shell was required for replacement of the said items of Heat Exchanger which were damaged on account of leakage, the appellants claimed the benefit of Sr. No. 45 of List 17 of Notification No. 21/2002 in the bill of entry filed on 24 -9 -02. The same was assessed provisionally and subsequently finalized on 28 -1 -03 extending the benefit of the notification.