- (1.) The present appeals have been filed by the assessee under Section 130E of the Customs Act, 1962 (for short the Act ) against the impugned final Order Nos. 79-89/2002-B dated 19.2.2002 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (hereinafter referred to as the Tribunal ) in Appeal Nos. C/478-488/2001-B. By the impugned order the Tribunal has rejected the appeals filed by the appellant.
(2.) Brief facts of the case are that the Appellant is engaged in the recording of audio cassettes falling under Heading 85.24 of the Schedule to the Central Excise Tariff Act. Recording is done on audio cassette recorders of which magnetic head is an essential ingredient. Magnetic heads are imported and with regular use they get worn out and have to be sent abroad for re-lapping as no such facility is available in India. Eight consignments of magnetic heads were sent/exported to Singapore for repairs/re-lapping under shipping bills. On its re-import after repairs against the said bills of entry, the appellant claimed concessional customs duty under Notification No. 94/96-Cus. dated 16.12.1996 and countervailing duty (for short CVD ) on the ground that no central excise duty is leviable on the repaired goods in India.
(3.) The authority-in-original accepted the plea of the appellant that on re-import of repaired goods, the benefit of Notification No. 94/96-Cus. dated 16.12.1996 for charging customs duty was available to it. He, however, charged CVD on repaired goods which was paid by the appellant under protest as the goods were urgently required in its factory. An appeal was filed against this part of the order of the Assistant commissioner on the Bills of Entry itself.;