COMMISSIONER OF CUSTOMS Vs. MEDREICH STERILAB LTD

JUDGEMENT

(1.) The Revenue has come up in Appeal against the order dated 14.9.2015 of the CESTAT whereby the learned Tribunal dismissed the Appeal filed by the Revenue in favour of the Respondent/Assessee M/s.Medreich Sterilab Limited holding that Rules 3 and 4 of the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996 (hereinafter referred to as 'Rules 1996') were only procedural in nature and therefore, though the Application for registration under Rule 3 was filed later on and the Registration granted to the Respondent/Assessee to avail the exemption from payment of duty in respect of import under Bill of Entry No.550344 dated 28.6.2003 under which goods imported in question which were cleared by the Customs Authority on 30.6.2003, prior to the date of Registration under Rule 3 on 14.7.2003, the Tribunal upheld the order of the lower appellate authority and thereby granted the exemption claimed by the Assessee.

(2.) The relevant observation of the Tribunal is quoted below for ready reference:-

(3.) The learned Senior Standing Counsel Mr.Pramodkumar Chopda submitted that the Tribunal has erred in holding that the requirement of Registration under Rules 3 and 4 of the aforesaid Rules of 1996 were only procedural and the import of goods in question prior to the registration on 14.7.2003 could not entitle the Assessee to avail the exemption of duty on the basis of such registration and therefore the Tribunal has erred in granting such exemption in favour of the Assessee.