{"id":84811,"date":"2008-03-13T00:00:00","date_gmt":"2008-03-12T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/super-cassettes-industries-ltd-vs-commissioner-of-customs-new-on-13-march-2008"},"modified":"2018-10-17T04:18:26","modified_gmt":"2018-10-16T22:48:26","slug":"super-cassettes-industries-ltd-vs-commissioner-of-customs-new-on-13-march-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/super-cassettes-industries-ltd-vs-commissioner-of-customs-new-on-13-march-2008","title":{"rendered":"Super Cassettes Industries Ltd vs Commissioner Of Customs, New &#8230; on 13 March, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">Super Cassettes Industries Ltd vs Commissioner Of Customs, New &#8230; on 13 March, 2008<\/div>\n<div class=\"doc_bench\">Bench: Ashok Bhan, J.M.Panchal<\/div>\n<pre>           CASE NO.:\nAppeal (civil)  5745-5755 of 2002\n\nPETITIONER:\nSuper Cassettes Industries Ltd\n\nRESPONDENT:\nCommissioner of Customs, New Delhi\n\nDATE OF JUDGMENT: 13\/03\/2008\n\nBENCH:\nASHOK BHAN &amp; J.M.PANCHAL\n\nJUDGMENT:\n<\/pre>\n<p>JUDGMENT<br \/>\nO R D E R<br \/>\nCIVIL APPEAL NOS.5745-5755 OF 2002<\/p>\n<p>\tThe present appeals have been filed by the assessee under Section 130E of the Customs<br \/>\nAct, 1962 (for short &#8216;the Act&#8217;) against the impugned final Order Nos.79-89\/2002-B dated<br \/>\n19.2.2002 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi<br \/>\n(hereinafter referred to as &#8216;the Tribunal&#8217;) in Appeal Nos.C\/478-488\/2001-B.  By the<br \/>\nimpugned order the Tribunal has rejected the appeals filed by the appellant.<br \/>\n\tBrief facts of the case are that the Appellant is engaged in the recording of audio<br \/>\ncassettes falling under Heading 85.24 of the Schedule to the Central Excise Tariff Act.<br \/>\nRecording is done on audio cassette recorders of which magnetic head is an essential<br \/>\ningredient.  Magnetic heads are imported and with regular use they get worn out and have<br \/>\nto be sent abroad for re-lapping as no such facility is available in India. Eight consignments<br \/>\nof magnetic heads were sent\/exported to Singapore for repairs\/re-lapping under shipping<br \/>\nbills.  On its re-import after repairs against the said bills of entry, the appellant claimed<br \/>\nconcessional customs duty under Notification No.94\/96-Cus. dated 16.12.1996 and<br \/>\ncountervailing duty (for short &#8216;CVD&#8217;) on the ground that no central excise duty is leviable on<br \/>\nthe repaired goods in India.\n<\/p>\n<p>\tThe authority-in-original accepted the plea of the appellant that on re-import of repaired<br \/>\ngoods, the benefit of Notification No.94\/96-Cus. dated 16.12.1996 for charging customs duty<br \/>\nwas available to it.  He, however, charged CVD on repaired goods which was paid by the<br \/>\nappellant under protest as the goods were urgently required in its factory.  An appeal was<br \/>\nfiled against this part of the order of the Assistant commissioner on the Bills of Entry itself.<br \/>\n\tThe Commissioner(Appeals) allowed the appeal by way of remand with the directions &#8220;I<br \/>\nremand the matter to the assessing authority and direct him to pass an appealable speaking<br \/>\norder in the matter after extending proper opportunity to the appellants to defend<br \/>\nthemselves&#8221;.  Thereafter, the Deputy Commissioner passed an order saying that CVD is<br \/>\nleviable on the imported goods without making any distinction between new and repaired<br \/>\nmagnetic heads.  The appeal filed against the order passed after remand by the Deputy<br \/>\nCommissioner was dismissed by the Commissioner of Customs(Appeals).<br \/>\n\tAppellant, being further aggrieved, filed appeals before the  Tribunal which have been<br \/>\ndismissed by the order impugned  before us.  It has been held by the Tribunal that in view<br \/>\nof Section 20 of the Act on the re-importation of goods, the duty leviable would be the same<br \/>\nas would have been levied on the importation of goods for the first time.<br \/>\n\tCounsel for the parties have been heard.\n<\/p>\n<p>\tCounsel appearing for the appellant relying upon a Constitution Bench Judgment of this<br \/>\nCourt in the case of <a href=\"\/doc\/66090\/\">Hyderabad Industries Ltd. vs. Union of India<\/a> reported in 1999 (108)<br \/>\nELT 321(SC) contends that CVD is levied under Section 3(1) of the Customs Tariff Act,<br \/>\n1975 (for short &#8216;the Tariff Act&#8217;)  on all imported goods.  The CVD is leviable on all imported<br \/>\ngoods equal to the excise duty on a like article if produced or manufactured in India and<br \/>\nchargeable to central excise duty but if such goods are not obtained by a process of<br \/>\nproduction or manufacture then no CVD is leviable.  Hence, what is important for the<br \/>\npurpose of levy of CVD is the question as to whether the imported articles have been<br \/>\nobtained by a process of manufacture.  Since, in the present case, no manufacturing process<br \/>\nhas taken place and the magnetic heads have simply been repaired, the CVD was not<br \/>\nleviable.\n<\/p>\n<p>\tAs against this, counsel appearing for the revenue relying upon a three Judge Bench<br \/>\njudgment of this Court in the case of <a href=\"\/doc\/1979890\/\">Tata Tea Ltd. vs. Commissioner of Customs, Chennai<\/a><br \/>\nreported in (1999) 9 SCC 522 contends that under Section 20 of the Act read with the<br \/>\ndefinition of &#8220;import&#8221; as given in Section 2(23), imported goods would include re-imported<br \/>\ngoods as well and therefore the goods sent\/exported out of India and re-imported would also<br \/>\nbe liable to payment of duty in the same manner in which it would have been liable if<br \/>\nimported for the first time in India.\n<\/p>\n<p>\tAfter hearing counsel for the parties at length, we are of the opinion that the findings<br \/>\nrecorded by the Tribunal cannot be faulted with.\n<\/p>\n<p>\tSection 20 of the Act reads as under:\n<\/p>\n<p>&#8220;Re-importation of goodsIf goods are imported into India<br \/>\nafter exportation therefrom, such goods shall be liable to duty<br \/>\nand be subject to all the conditions and restrictions, if any, to<br \/>\nwhich goods of the like kind and value are liable or subject, on<br \/>\nthe importation thereof.&#8221;\n<\/p>\n<p>\tA reading of Section 20 makes it abundantly clear that the goods re-imported after<br \/>\nexportation would be liable to duty and be subject to all the conditions and restrictions to<br \/>\nwhich goods of the like kind and value are liable or subject on the importation thereof.<br \/>\n\tCounsel appearing for the appellant has fairly conceded that when the magnetic goods<br \/>\nwere imported for the firs time, appellant had paid the basic customs duty as well as CVD.<br \/>\nIt is also not disputed that after importation the goods were exported and then re-imported.<br \/>\nIf that be so, on the re-importation of the goods the appellant would be liable to pay the<br \/>\nsame duty on the goods re-imported as had been paid when the goods were imported for<br \/>\nthe first time.  This contention of the counsel for the revenue is fully supported by the law<br \/>\nlaid down by this Court in Tata Tea Ltd. (supra).  In para 7, this Court , inter alia, observed<br \/>\nas follows:\n<\/p>\n<p>&#8220;Having heard the learned counsel for the parties, we are of the<br \/>\nopinion that the order of the Tribunal cannot be found fault<br \/>\nwith.  Under Section 20 of the Customs Act, 1962 read with the<br \/>\ndefinition of &#8220;import&#8221; as given in clause (23) of Section 2<br \/>\nimported goods would include reimported goods as well and<br \/>\ntherefore the goods sent out of India and reimported would also<br \/>\nbe liable to payment of duty in the same manner in which they<br \/>\nwould have been liable  if imported for the first time in India.<br \/>\nIn the matter of goods sent out for repairs only there is<br \/>\nExemption Notification No.204\/76.  The benefit thereof has<br \/>\nbeen taken by the appellant&#8230;..&#8221;\n<\/p>\n<p>\tFor the reasons state above, we do not find any merit in these appeals and dismiss the<br \/>\nsame with costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India Super Cassettes Industries Ltd vs Commissioner Of Customs, New &#8230; on 13 March, 2008 Bench: Ashok Bhan, J.M.Panchal CASE NO.: Appeal (civil) 5745-5755 of 2002 PETITIONER: Super Cassettes Industries Ltd RESPONDENT: Commissioner of Customs, New Delhi DATE OF JUDGMENT: 13\/03\/2008 BENCH: ASHOK BHAN &amp; J.M.PANCHAL JUDGMENT: JUDGMENT O R D E [&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":[30],"tags":[],"class_list":["post-84811","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Super Cassettes Industries Ltd vs Commissioner Of Customs, New ... on 13 March, 2008 - Free Judgements of Supreme Court &amp; 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