Custom, Excise & Service Tax Tribunal
National Institute Of Ocean Technology vs Commissioner Of Customs (Air), Chennai on 23 December, 2014
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
C/40309 to 40320/2013
(Arising out of Orders-in-Appeal C. Cus. No. 1211 to 1222/2012 dated 30.10.2012 passed by the Commissioner of Customs (Appeals), Chennai)
National Institute of Ocean Technology Appellant
Vs.
Commissioner of Customs (Air), Chennai Respondent
Appearance Shri R. Alwar, Advocate for the Appellant Ms. Indira Sisupal, AC (AR) for the Respondent CORAM Honble Shri D.N. Panda, Judicial Member Honble Shri R. Periasami, Technical Member Date of Hearing: 23.12.2014 Date of Decision: 23.12.2014 Final Order No.41025 to 41036/2014 Per D.N. Panda Learned counsel submits that the appellant is a public funded research institution covered under Col. 2 of the Notification No. 51/96-Cus. dated 23.7.1996. When the goods described in Col. 3 of the Table appended to the said Notification were imported, the appellant was directed to deposit additional duty of customs against certain Bills of Entry which are subject-matter of dispute in these appeals. His specific submission is that no description about additional duty of any kind or nature is in the notification. Therefore, additional duty in whatever name that is called is subject-matter of exemption under that notification. The appellant fulfilled the respective condition in Col. 4 of the Table appended to the notification. Therefore, this national institution appellant being funded from public fund is entitled to the exemption of additional customs duty.
2. Revenue submits that the authorities below have rightly imposed special additional duty of customs and by reasoned order learned Commissioner (Appeals) confirmed the adjudication.
3. Heard both sides and also perused the notification.
4. There is no description of different types of additional duty of customs in the notification. The notification categorically states that exemption from whole of the additional duty leviable on the goods under Section 3 of the Customs Tariff Act, 1975 is allowed. In absence of any description and nomenclature of additional duty in the notification there cannot be any interpretation otherwise possible to deprive the appellant from exemption of additional duty of customs.
5. In view of the clear mandate of the notification to exempt additional duty of customs, the goods imported are eligible to the exemption of from additional duty of customs thereon. Appellant therefore succeeds and all the appeals are allowed with consequential relief, if any admissible in accordance with law.
(Dictated and pronounced in open court)
(R. PERIASAMI) (D.N. Panda)
Technical Member Judicial Member
Rex
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