AAR PEE COLOUR HOUSE Vs. CC

JUDGEMENT

(1.) These two appeals are filed M/s. Aar Pee Colour House, Tirupur and M/s. Ambattur Clothing Ltd., Chennai, against two separate orders passed by the Commissioner of Customs (Appeals), Chennai. M/s. AAR PEE COLOUR HOUSE:

(2.) 1. The stay application and appeal are directed against the Order in Appeal C.Cus No. 151/2002 dt. 23.4.2002 by which the Ld. Commissioner (Appeals) has confirmed the order passed by the lower authority rejecting their appeal on the ground that they are not entitled to the benefit of notification No. 29/97 dated 1/4/97, for full exemption of additional duty. Since the issue lies in short compass and similar appeals involving the same issue have already been decided by the Tribunal's Final Order Nos. 1043 to 1067/2002 dt. 17.9.2002, by which the Tribunal has allowed the benefit of above notification and allowed all the appeals by setting aside the impugned order, we therefore, waive the pre -deposit and proceed to decide the main appeals itself based on the order passed by this bench. M/s. AMBATTUR CLOTHING LTD.. CHENNAI 2.2. This appeal is directed by the earlier Order in Appeal No. 801/2001 dated 7.12.2001, by which the Ld. Commissioner (Appeals) has confirmed the order passed by the lower authority whereas by rejecting the appeal filed by the applicants. Since this bench has already taken a view that the benefit of notification No. 29/97 dated 1.4.1997, gives the benefit to various machinery used in the manufacture of goods which are ultimately exported, we proceed to decide this appeal, as common issue is involved in this appeal also.

(3.) Ld. Consultant, Shri M.S. Kumarasamy, appearing on behalf of both the appellants submitted that M/s. Aar Pee Colour House, Tirupur, had imported fabric dyeing machines and also sewing machines and they are entitled for the benefit of custom's notification No. 29/97 dated 1.4.1997, in view of the CBEC's Circular No. 13/2000 dt. 25.2.2000, he has also submitted that the issue is no longer res integra and it has already been decided by the Eastern Regional Bench in the matter of Rupa and Co. Ltd., Ruia Kotex Ltd., reported in 2002 (103) ECR 925 and also by this Tribunal they are entitled for the benefit of notification No. 29/97 dated 1.4.1997, and also for various types of machines which are directly or indirectly used in the manufacture of exported garments.