{"id":242675,"date":"2000-07-08T00:00:00","date_gmt":"2000-07-07T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/reliance-industries-limited-vs-commr-of-cus-import-on-8-july-2000-2"},"modified":"2018-08-09T23:17:00","modified_gmt":"2018-08-09T17:47:00","slug":"reliance-industries-limited-vs-commr-of-cus-import-on-8-july-2000-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/reliance-industries-limited-vs-commr-of-cus-import-on-8-july-2000-2","title":{"rendered":"Reliance Industries Limited vs Commr. Of Cus. (Import) on 8 July, 2000"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Reliance Industries Limited vs Commr. Of Cus. (Import) on 8 July, 2000<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2000 (121) ELT 775 Tri Mumbai<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>Gowri Shankar, Member (T)<\/p>\n<p>1. The application is for waiver of deposit of duty of Rs. 3.36 crores approximately and penalty of Rs. 10 lakhs.\n<\/p>\n<p>2. In his order the Commissioner has found  that the manuals imported by the applicant are classifiable under heading 4911.99 of the tariff and hence demanded duty payable accordingly.\n<\/p>\n<p>3. The Tribunal in its decision in Parasrampuria Synthetics Ltd. v. CCE &#8211; 2000 (38) RLT 846 has held that drawings, designs, etc., for setting up a plant in book form to be classifiable under heading 49.01 and nounder heading 49.11. We note that there is no dispute that the goods under consideration are drawings, designs of plant, etc., required to set up the PTA plant of the applicant. The goods therefore would be prima facie classifiable under this heading and by virtue of Notification 38\/94 exempted from duty. We also note that no reason has been furnished for imposing of penalty. On the contrary the Commissioner accepted that the appellant would be under bona fide impression that the goods are noliable to duty.\n<\/p>\n<p>4. In these circumstances we waive deposit of duty demanded and penalty imposed and stay its recovery.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Reliance Industries Limited vs Commr. Of Cus. (Import) on 8 July, 2000 Equivalent citations: 2000 (121) ELT 775 Tri Mumbai ORDER Gowri Shankar, Member (T) 1. The application is for waiver of deposit of duty of Rs. 3.36 crores approximately and penalty of Rs. 10 lakhs. 2. In [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-242675","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Reliance Industries Limited vs Commr. Of Cus. 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