{"id":70233,"date":"1986-12-17T00:00:00","date_gmt":"1986-12-16T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/pacific-exports-vs-collector-of-customs-on-17-december-1986"},"modified":"2015-09-12T06:16:54","modified_gmt":"2015-09-12T00:46:54","slug":"pacific-exports-vs-collector-of-customs-on-17-december-1986","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/pacific-exports-vs-collector-of-customs-on-17-december-1986","title":{"rendered":"Pacific Exports vs Collector Of Customs on 17 December, 1986"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Pacific Exports vs Collector Of Customs on 17 December, 1986<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1987 (11) ECR 273 Tri Delhi, 1987 (28) ELT 422 Tri Del<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> Harish Chander, Member (J)<\/p>\n<p>1. M\/s. Pacific Exports, Bombay has filed an appeal being aggrieved from order in appeal No. S\/49-218\/82-R dated nil despatched on 31.12.1982 passed by the Collector of Customs (Appeals), Bombay.\n<\/p>\n<p>2.    Briefly, the  facts of the case are that the appellant had imported liquid paraffin and  had claimed it to be a medicinal product falling under item 68 of Central Excise Tariff and in terms of Notification No. 55\/75-C.E. no  C.V. Duty was payable on the same. The appellant had  filed a refund application   before   the   Assistant   Collector   of   Customs.   The   same   was rejected   on   the  ground   that   the  import  documents  did  not  indicate  that the  goods   were  of pharmaceutical  standards   and   as  such  the  benefit  of notification  could  not  be extended  to the subject goods.  Being  aggrieved from   the   aforesaid   order   the   appellant   had   filed   an   appeal   before   the Collector of Customs (Appeals), Bombay. The learned Collector had rejected he appeal on the ground that the importer did not mention on the Bill of Entry that the goods imported were Pharmaceuticals. There was no such mention on the indent and the certificate did not show it to be of pharmaceutical standard or any drug standard. He had rejected the appeal. Being aggrieved from the aforesaid order the appellant has come in appeal before the Tribunal.\n<\/p>\n<p>3.   A  notice of hearing  was  duly sent to the appellant by registered A.D.   post   and   the   appellants   have   sent   their   written   submissions   vide letter  dated 27.8.1986   and  have pleaded  that  the  appeal  may be allowed on the basis of the written submissions.\n<\/p>\n<p>4.    Shri   R.S.  Rajan,  JDR,  has  appeare  on  behalf of the respondent. He   has   referred   to   the   orders   passed  by  the  lower   authorities.  He  has pleaded   that   the   judgments   cited   by  the   learned   Advocate  in  the  case of Nav  Bharat   Enterprises (P) Ltd.,  New  Delhi,  v.  Collector of Customs, Madras and in the case of Savita Chemicals (P) Ltd., &amp; Sudershan Chemicals (1)   Ltd.    v.   Collector   of  Customs,   Bombay   reported   in   1983   ELT   1134 and 1985   ECR  336 respectively are not applicable and are distinguishable. The   importers   are   not   the   actual   users   of the   imported   item.   He   has pleaded for the dismissal of the appeal.\n<\/p>\n<p>5.    We   have   heard   both  the sides   and   have gone  through  the   facts and  circumstances  of the case.  The  Assistant  Collector  had  rejected the claim  on the ground that on the import documents there was no mention that   the goods  were of pharmaceutical standard  and  as such the benefit of notification could not be extended to the subject goods and the Collector of Customs (Appeals) had also rejected the same on the same ground as there was no claim that the goods were of pharmaceutical standard on Bill of Entry, indent and even the certificate referred by the appellant did not show that the goods were of pharmaceutical standard or of any drug standard and he had declined benefit of Notification No. 55\/75. The appellant can have the refund of C.V. Duty only on the ground that the liquid paraffin was of pharmaceutical standard and was exempt from payment of C.V. Duty as per S.No. 19 of notification No. 55\/75. An extract from the notification is reproduced below :-\n<\/p>\n<p>&#8220;Notification No. 55\/75-C.E., dated 1.3.1975 as amended<\/p>\n<p>In exercise of the powers conferred by Rule 8(1) of the Central Excise Rules, 1944 the Central Government hereby exempt goods of the description specified in the Schedule annexed hereto, and falling under item No. 68 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from the whole of the duty of excise leviable thereon.\n<\/p>\n<p>19. All    drugs,    medicines,    Pharmaceuticals    and    drug    intermediates, ot elsewhere specified.&#8221;\n<\/p>\n<p>In the written arguments filed by the appellants, the appellants have referred to the judgment of the Tribunal in the case of Nav Bharat Enter&#8221; prises (P) Ltd. v. Collector of Customs, Madras reported in 1983 ELT 1134 where the issue involved was whether liquid paraffin was liable to duty under item 8 or item 11A or item 68 of the Central Excise Tariff. The Tribunal had come to the conclusion that the goods which on test were found to have a flame height of less than 10 mm, but had a viscosity of less than 100 seconds by Red Wood 1 Viscometer at 100\u00b0F and which were free from bituminous substance were assessable to duty under Item 8 of the Central Excise Tariff and the other goods which on test were found to have a flame height of less than 10 mm and viscosity of more than 100 seconds at 100\u00b0F by Red Wood I Viscometer and were free from bituminous content, would not qualify for assessment under Item 8 nor under Item 11A Ibid but under Item 68 of the Central Excise Tariff. In the other judgment cited by the appellant viz. in the case of Savita Chemicals (P) Ltd. &amp; Sudarshan Chemicals (1) Ltd. v. Collector of Customs, Bombay reported in 1985 ECR 336, the Tribunal has confirmed its earlier view. We have gone through the Bill of Entry, indent and other documents incorporated in the paper book filed by the appellant. Nowhere the appellant has been able to establish that the goods were of pharmaceutical standard. In the present matter there is no dispute as to its falling under Tariff Item 68. The certificate of analysis issued by Witco International at page 23 of the paper book does not have any mention that the imported good are of pharmaceutical standard. In the result we uphold the findings of the lower authorities. The appeal filed by the appellant is dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Pacific Exports vs Collector Of Customs on 17 December, 1986 Equivalent citations: 1987 (11) ECR 273 Tri Delhi, 1987 (28) ELT 422 Tri Del ORDER Harish Chander, Member (J) 1. M\/s. Pacific Exports, Bombay has filed an appeal being aggrieved from order in appeal No. S\/49-218\/82-R dated nil [&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":[41,33],"tags":[],"class_list":["post-70233","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Pacific Exports vs Collector Of Customs on 17 December, 1986 - 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\/pacific-exports-vs-collector-of-customs-on-17-december-1986\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pacific Exports vs Collector Of Customs on 17 December, 1986 - Free Judgements of Supreme Court &amp; 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