Case Law Details
Principal Commissioner of Customs Vs Lava International Limited (CESTAT Delhi)
CESTAT Delhi held that in case of amendment in Bill of Entry, period of limitation should be counted from the date of amendment and not from the date of assessment of Bill of Entry.
Facts- M/s Lava International Limited (respondent) imported mobile phones during February 2014 to July 2014 classifying them in the Bills of Entry under Customs Tariff Item 8517 12 90. The respondent also imported parts and accessories of mobile phones during the said period. Additional duty of customs leviable u/s. 3(1) of the Tariff Act @ of 6% under Serial No. 263A of the Notification No. 12/2012-CE dated 17.03.2012 was paid by the respondent.
Under the said Notification a manufacturer is also given an option to pay excise duty at the rate of 1% on mobile phones subject to the fulfillment of the condition that CENVAT credit on inputs and capital goods is not claimed under rule 3 read with rule 13 of the CENVAT Credit Rules, 2004 for manufacture of the mobile phones.
Likewise, under Serial No. 132 of Notification No. 1/2011-CE dated 01.03.2011, as amended by Notification No. 16/2012-CE dated 17.01.2012, a manufacturer is also given an option to pay excise duty at the rate of 2% on ‘parts, components and accessories namely, battery chargers, PC connectivity cables, memory card and hands-free headphones of mobile handsets’ falling under any Chapter under the Tariff Act subject to non-availment of CENVAT.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
