Customs, Excise and Gold Tribunal – Delhi
Bharat Aluminium Co. Ltd. vs Cce on 10 May, 2007
Equivalent citations: 2007 11 STJ 176 CESTAT New Delhi
Bench: S Kang, Vice, N T C.N.B.
ORDER
S.S. Kang, Vice President
1. Applicant filed this application for waiver of pre-deposit amount of duty and penalty. The demand is in respect of the drawing and design of the plant which were imported. We find that the Hon’ble Supreme Court in the case of Associated Cement Companies Ltd. v. Commissioner of Customs as held that drawing and designs are goods which are chargeable to Customs Duty. In the present case also, applicant made import of design after filing necessary bills of entries. In these circumstances, the pre-deposit of whole amount of service tax and penalties are waived. Stay petition is allowed.
(Dictated and pronounced in the open court)