SREE RAYALASEEMA HI-STRENGTH HYPO LTD. Vs. COMMISSIONER OF CUSTOMS (EXPORTS)
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Sree Rayalaseema Hi -Strength Hypo Ltd.
COMMISSIONER OF CUSTOMS (EXPORTS)
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R.PERIASAMI,MEMBER (T) -
(1.)The appellants filed appeal against the impugned order dt. 24.1.2014 passed by Commissioner (Appeals).
(2.)The brief facts of the case are that appellants have imported accessories for 10 MW Steam Turbine Generator Set under Bill of Entry No. 8250437 dt. 18.10.2012. The goods were imported under Status Holders Incentive Scrip (SHIS) scheme and claimed benefit of Notification No. dt. 14.9.2009. The adjudicating authority denied the benefit of notification as the goods were not covered under SHIS scheme as the goods are not related to chemical industry and it is only for generation of electricity. The Commissioner (Appeals) has upheld the impugned order and rejected their appeal. Hence the present appeal.
(3.)Ld. Advocate on behalf of the appellant submits that the goods imported are accessories of steam turbine generator. He submits that import of parts and accessories are covered under SHIS scheme. The definition of capital goods, Explanation to the notification is inclusive definition and the definition is wide and covers Refractory Lining materials etc. He also submits that definition in the notification for capital goods allows goods which are directly and indirectly used in the manufacture of the goods. Since generation of electricity is essential steam and the turbine is used for generation of steam which in turn used for generation of electricity and the electricity so generated is consumed in their factory. Therefore, the accessories of steam turbine are covered under the definition of capital goods.
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