ANI MARBLE AND GRANITE Vs. CC

JUDGEMENT

(1.) THE appellants were manufacturers and exporters of 'polished granites'. They had exported polished granites vide Shipping Bill No. 2831 dated 21.12,1996. As the buyer failed to pay the cost of the material, they were constrained to call back the goods and accordingly they re -imported the goods vide Bill of Entry No. 50398 dated 17.9.1997. Their claim for exemption under Customs Notifications No. 158/95 and 94/96 was rejected and the consignment was treated as a fresh import for the purpose of assessment and accordingly it was assessed on merits. The party cleared the goods on payment of duty. However, they claimed refund of the excess duty paid on the goods, which was rejected by the original authority, which held that what was paid by the party at the time of clearance of the re -imported goods was only the appropriate duty which was liable to be paid in terms of Section 20 of the Customs Act. The order of the original authority was sustained by the Commissioner (Appeals). Hence the present appeal.

(2.) HEARD both sides, It was pointed out by Ld. Consultant for the appellants that, oh a similar set of facts, the Tribunal had held in the case of Indian Rayon & Industries Ltd. v. CC Calcutta that the re -imported goods should be assessed to duty at the rates specified in the table annexed to Notification No. 94/96 -Cus. Ld. JDR reiterated the findings of thee Commissioner (Appeals).

(3.) IN the result, we set aside the orders of both the lower authorities and remand the case to the original authority for passing a speaking order in view of the Tribunal's decision in Indian Rayon & Industries Ltd. (supra). Appeal stands allowed by way of remand.