WELCOME GROUP PARK SHERATON HOTEL Vs. CC

JUDGEMENT

(1.) The appellant is aggrieved with the Order -in -Appeal No. C.Cus: 448/99, dated 22.7.1999 passed by Commissioner of Customs, Chennai denying the benefit of Notification No. 28/97 -Cus. The appellant is a Five Stat Hotel, who had obtained licence under EPCG. They had claimed the benefit of the notification in respect of Concord type light fittings, Osram tubes of different voltages, Incandescent Festoon Clear Lamps and Transformers of various power handling capacities. Both the authorities have held that the exemption from customs duty is granted under the Customs Notification for Capital Goods by the Ministry of Finance. It was observed by the authorities that these items are not covered by the capital goods and the benefit cannot be extended to them.

(2.) Ld. Counsel Shri R. Ganesh relied on the last page of the Paper Book Cus. Circular No. 62/2002, dated 26.9.2002 issued by the Central Board of Excise and Customs (CBEC), wherein, the issue was re -examined and held that several items mentioned therein should be allowed the benefit, provided the DGFT had issued the EPCG licences for the items mentioned therein. The Revenue was called upon to get a report on the circular. However, even after several adjournments, the Revenue has not been in a position to file a report.

(3.) Ld. JDR Shri A. Jayachandran submits that they had written letters asking for a report on this circular, which he has not been able to get. He submits that the matter can be remanded for 'de novo' consideration so that the circular can be examined.