CESTAT disallows customs duty exemption under Notification No. 24/2005-Cus on import of raw materials such as copper strips, copper tuber, polythene compound, for manufacture of RF Feeder Cables; Rejects assessee’s claim that since such RF Feeder Cables are ‘electric conductors’ classifiable under sub-headings 8544 42 and 8544 49 in terms of Sl. Nos. 28 and 29 of said Notification, goods imported for manufacture thereof were exempt by virtue of Sl. No. 33 (covering all goods imported for manufacture of goods specified against Sl. Nos. 1 to 32); Observes that technical test opinion as well as voluntary statements of Co. officers proved that goods manufactured were in fact ‘Coaxial Cables’ used for radio frequency signal travel and not conductors for transmission of electric current, hence, not eligible for benefit of exemption;
However, CESTAT sets aside adjudication order passed by Central Excise Commissioner on ground of jurisdiction, observing that only the Customs Officer who assessed Bills of Entry during clearance was competent to recover duties not levied or short levied u/s 28 of Customs Act; Observes, Revenue’s claim that Central Excise Officer was also declared as “proper officer” u/s 2(34) of the Act is not directly relevant to reassessment in present case, as same would result in dual jurisdiction for assessment: CESTAT
Citation: [TS-67-CESTAT-2018-CUST]