Law: Sales Tax Act, 1990

Section: 13,34

Law: Customs Act, 1969

Section: 194A

Sales Tax Act (VII of 1990)---Ss. 13 & 34---Customs Act (IV of 1969), S.194-A---S.R.O. 424(I)/97, dated 13-6-1997---Appeal to the Appellate Tribunal---Exemption of tax---Claim for---Appeal had been directed against order passed by Collector of Customs, Sales Tax and Central Excise, where under appellant was directed to deposit customs duty and income tax .along with sales tax under 5.34 of Sales Tax Act, 1990---Appellant had imported consignment of Ring Spinning Frames and had got the clearance, availing benefit of S.R.O. 424(I)/97, dated 13-6-1997---During post clearance scrutiny of record it was observed that according to said S.R.O. exemption of customs duty and sales tax was conditionally admissible and it was admissible to the machinery/goods not manufactured locally---Goods imported by appellant (Ring Spinning Frames) at the time of import were included in the list of locally manufactured articles issued vide Customs General Order---Exemption of customs duty and sales tax allowed to the importer under the S.R.O. was considered irregular---Adjudicating officer decided case ex parte against appellant on the basis of material available on record---Exemption/concession of duties and tax under said S.R.O. was available to goods not manufactured locally---Goods/ machinery etc. manufactured locally was notified by C.B.R. through a Customs General Order and in said Customs General Order, Ring Spinning Frames were mentioned as goods which were manufactured locally---Engineering Development Board had opined that Ring Spinning Frames imported by appellant would be treated as not included in Customs General Order; goods imported by appellant, were not manufactured locally and said evidence was not taken into consideration while passing impugned order---Impugned order was an ex parte decision and was passed without taking into consideration the viewpoint of the importer---Tribunal, in circumstances considered appropriate to remand the case to Adjudicating Officer to enable the appellant to produce clarification of C.B.R.---Impugned order was set aside and case was remanded accordingly. JUDGMENT SAEED AKHTAR, MEMBER (TECHNICAL).---This appeal is directed against…

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