Custom, Excise & Service Tax Tribunal
Sunrise International vs Kolkata(Port) on 11 May, 2023
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
KOLKATA
REGIONAL BENCH - COURT NO.2
Customs Appeal No.71342 of 2013
(Arising out of Order-in-Appeal No.44/Cus(Apprg.)/Kol(P)/2013 dated 20.08.2013
passed by Commissioner of Customs (Appeals), Kolkata)
M/s Sunrise International
24, Strand Road, 2nd Floor, Kolkata-700001
Appellant
VERSUS
Commissioner of Customs (Port), Kolkata
15/1, Strand Road, Kolkata-700001
Respondent
APPERANCE :
Shri B.N.Pal, Advocate for the Appellant Shri M.P.Toppo, Authorized Representative for the Appellant CORAM:
HON'BLE MR.ASHOK JINDAL, MEMBER (JUDICIAL) HON'BLE MR.RAJEEV TANDON, MEMBER (TECHNICAL) FINAL ORDER NO......75401/2023 DATE OF HEARING : 11.05.2023 DATE OF DECISION : 11.05.2023 Per Ashok Jindal :
The appellant is in appeal against the impugned order wherein the benefit of Notification No.12/2012-Cus dated 17.03.2012 Sl.No.399(A), was denied.
2. The facts of the case are that the appellant imported consignment of 44 sets of power tiller 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 appellant paid duty under protest and sought speaking order holding that the benefit of the said Notification is 2 Cus.Appeal No.71342/13 entitled for rotary tiller and not power tiller. Against the said order, the appellant is before us.
3. The ld.Counsel appearing on behalf of the appellant, submits 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 self-same and the assesse is entitled for the benefit of exemption Notification No.12/2012-Cus dated 17.03.2012 Sl.No.399(A).
4. On the other hand, the 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.
5. In Rebuttal to the arguments advanced by the ld.A.R. for the Revenue, the ld.Counsel for the appellant, submits 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 appellant is entitled the benefit of Notification No.12/2012-Cus dated 17.03.2012 Sl.No.399(A). 3 Cus.Appeal No.71342/13
7. In view of this, we do not find any merit in the impugned order and accordingly, the same is set aside.
8. The appeal filed by the appellant is allowed with consequential relief, if any.
(Dictated and pronounced in the open court.) Sd/-
(Ashok Jindal) Member (Judicial) Sd/-
(Rajeev Tandon)
mm Member (Technical)