{"id":35790,"date":"2002-11-01T00:00:00","date_gmt":"2002-10-31T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/express-industries-vs-commissioner-of-customs-on-1-november-2002"},"modified":"2018-01-06T18:14:52","modified_gmt":"2018-01-06T12:44:52","slug":"express-industries-vs-commissioner-of-customs-on-1-november-2002","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/express-industries-vs-commissioner-of-customs-on-1-november-2002","title":{"rendered":"Express Industries vs Commissioner Of Customs on 1 November, 2002"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Express Industries vs Commissioner Of Customs on 1 November, 2002<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2003 (162) ELT 567 Tri Mumbai<\/div>\n<div class=\"doc_bench\">Bench: S T Gowri, G Srinivasan<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> Gowri Shankar, Member (T) <\/p>\n<p>1. Appeal taken up for disposal with consent, after waiving deposit.\n<\/p>\n<p>2. The appellant imported in August, 1990 a consignment of goods<br \/>\ndescribed as gold plated plastic moulded round bowls, and filed a bill of<br \/>\nentry for warehousing them. The goods were classified in hearing 85.09 of<br \/>\nthe Customs tariff. This heading covers electro-mechanical domestic<br \/>\nappliances, with self-contained electric motor, and parts thereof. The<br \/>\nappellant, after filing ex-bond bill of entry, cleared the goods fro the<br \/>\nbonded warehouse on 19.11.1992 after paying customs duty and additional<br \/>\nduty at the rate applicable to heading 8509.90. Notice was consequently<br \/>\nissued to the appellant alleging that the goods were correctly classifiable in<br \/>\nheading 9405.92 as lighting fittings, and demanding differential additional<br \/>\nduty of customs of Rs. 1,00,983\/-. The basic duty of customs leviable on<br \/>\ngoods of heading 85.09 and 94.05 is the same. The Assistant<br \/>\nCommissioner has confirmed the demand. After a round of proceedings<br \/>\nthe mater was remanded to the Assistant Commissioner, he again<br \/>\nconfirmed the demand. The assessee appealed the classification as<br \/>\ndetermined by the department and raising an alternative plea that even on<br \/>\nthe classification decided by the department, the benefit of the exemption<br \/>\ncontained in entry 10 of the table to notification 10\/90 would be available.<br \/>\nThe Commissioner (Appeals) confirmed the classification determined by<br \/>\nthe Assistant Commissioner and declined to extend the benefit of the<br \/>\nexemption contained in the notification by observing that the relevant entry<br \/>\nin question was not in existence in August, 1990, when the appellant filed<br \/>\nthe bill of entry. Hence this appeal.\n<\/p>\n<p>3. Counsel for the appellant accepts before us that the goods have been<br \/>\ncorrectly classified in heading 94.05. He however contends that, by<br \/>\napplying the provisions of Section 15(1)C of the Act, the relevant entry of<br \/>\nthe notification would be available because the goods were removed from<br \/>\nthe bonded warehouse on 19.11.1992 by which time it was part of the<br \/>\nnotification. He contends that in that event the short levy could only be<br \/>\nRs. 11,774\/- which he does not dispute.\n<\/p>\n<p>4. We are not able to accept the contention of the departmental<br \/>\nrepresentative that the benefit of the exemption is being claimed before us<br \/>\nfor the first time. We have already recorded that the Commissioner<br \/>\n(Appeals) has declined to grant the claim for exemption. This reasoning is<br \/>\nclearly wrong. The ex-bond bill of entry shows the date of payment of duty<br \/>\nas 19th November, 1992 and the goods therefore had been removed from<br \/>\nthe warehouse at this stage. It is the rate of duty prevailing on the date of<br \/>\nremoval of the goods from the bonded warehouse, that would apply. The<br \/>\nCommissioner (Appeals) has obviously incorrectly failed to take note of the<br \/>\nex-bond clearances. It is clear &#8211; although the Commissioner (Appeals)&#8217;s<br \/>\norder is silent &#8211; on this, the exemption contained in entry 19 which is for<br \/>\ngoods falling in heading 94.05 except for items specified in entry 7 to 9 of<br \/>\nthe notification &#8211; would be available to these goods. They are made of<br \/>\nplastic and are clearly not in those goods specified in any of the entries at 7 to 9.\n<\/p>\n<p>5. The appeal is accordingly allowed and the impugned order set aside.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Express Industries vs Commissioner Of Customs on 1 November, 2002 Equivalent citations: 2003 (162) ELT 567 Tri Mumbai Bench: S T Gowri, G Srinivasan ORDER Gowri Shankar, Member (T) 1. Appeal taken up for disposal with consent, after waiving deposit. 2. The appellant imported in August, 1990 a [&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-35790","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Express Industries vs Commissioner Of Customs on 1 November, 2002 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/express-industries-vs-commissioner-of-customs-on-1-november-2002\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Express Industries vs Commissioner Of Customs on 1 November, 2002 - Free Judgements of Supreme Court &amp; 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