Custom, Excise & Service Tax Tribunal
Commisioner-Kolkata(Port) vs Sunrise International on 4 April, 2025
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE
TRIBUNAL, KOLKATA
REGIONAL BENCH - COURT NO.2
Customs Appeal No. 77389 of 2019
(Arising out of Order-in-Appeal No. KOL/CUS/PORT/92/2019 dated 28.08.2019 passed
by Commissioner of Central Excise & Central Tax, (Appeals), Kolkata)
Commr. of Customs (Port), Kolkata
(15/1, Strand Road, Kolkata-700001)
VERSUS
M/s. Sunrise International
(24, Strand Road, 2nd Floor, Kolkata 700001)
Respondent
APPEARANCE :
Mr. S. Debnath, Authorized Representative for the Appellant Mr. B. N. Pal, Advocate for the Respondent CORAM:
HON'BLE MR. R. MURALIDHAR, MEMBER (JUDICIAL) HON'BLE MR. RAJEEV TANDON, MEMBER (TECHNICAL) FINAL ORDER NO.75846/2025 Date of Hearing : 4TH April 2025 Date of Decision : 4th April 2025 PER R. MURALIDHAR The Revenue is in appeal against the impugned order No. KOL/CUS/PORT/92/2019 dated 28.08.2019.
2. The facts of the case are that the respondent imported several consignments of Power Tillers/Rotary Tillers with standard tools and accessories from China by claiming the benefit of Notification No.12/2012-Cus dated 17.03.2012 Sl. No.399(A). Initially, the benefit of Notification was given. Later on, the matter was re-assessed and the benefit of Notification was denied. The respondent paid duty under protest and sought speaking order holding that the benefit of the said Notification is entitled for rotary tiller and not power tiller. On appeal, the Ld. Commissioner (Appeals) allowed the benefit of the above cited Notification and the demand of duty was dropped. Against the said order, the Revenue is in appeal.
2C/77389/2019
3. The Ld. A.R. for the Revenue, has relied on the decision of this Tribunal in the case of Commissioner of Customs (Port), Kolkata Vs. Chirag Corporation reported in 2020 (374) ELT 444 (Tri.- Kolkata), wherein it has been held that the benefit of the said Notification was denied.
4. We find that the issue has been settled by this Tribunal in the case of BTL EPC Limited & Chirag Corporation vide Final Order No.75478- 75479/2022 dated 17th August 2022 wherein it has been held that the rotary tiller and the power tiller are the same and the assesse is entitled for the benefit of exemption Notification No.12/2012-Cus dated 17.03.2012 Sl.No.399(A).
5. We also find that the order of this Tribunal was challenged before the Hon'ble High Court and in remand in the case of Chirag Corporation (supra), this Tribunal has taken a view that power tiller and rotary tiller are the same goods.
6. As the issue has already been settled by this Tribunal holding that the rotary tiller and the power tiller are the same goods, therefore, we hold that the respondent is entitled for the benefit of Notification No.12/2012-Cus dated 17.03.2012 Sl.No.399(A).
7. In view of this, the impugned order is upheld and the appeal filed by the Revenue is dismissed.
(Dictated and pronounced in the open court.) Sd/-
(R. Muralidhar) Member (Judicial) Sd/-
(Rajeev Tandon) Member (Technical) Pooja