O R D E R CIVIL APPEAL NOS.5745 5755 OF 2002 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.
The appeal filed against the order passed after remand by the Deputy Commissioner was dismissed by the Commissioner of Customs Appeals .
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.
An appeal was filed against this part of the order of the Assistant companymissioner on the Bills of Entry itself.
Magnetic heads are imported and with regular use they get worn out and have to be sent abroad for re lapping as numbersuch facility is available in India.
On its re import after repairs against the said bills of entry, the appellant claimed companycessional customs duty under Notification No.94/96 Cus.
dated 16.12.1996 for charging customs duty was available to it.
dated 16.12.1996 and companyntervailing duty for short CVD on the ground that numbercentral excise duty is leviable on the repaired goods in India.
Eight companysignments of magnetic heads were sent exported to Singapore for repairs re lapping under shipping bills.
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.
Appellant, being further aggrieved, filed appeals before the Tribunal which have been dismissed by the order impugned before us.
Thereafter, the Deputy Commissioner passed an order saying that CVD is leviable on the imported goods without making any distinction between new and repaired magnetic heads.
The Commissioner Appeals allowed the appeal by way of remand with the directions I remand the matter to the assessing authority and direct him to pass an appealable speaking order in the matter after extending proper opportunity to the appellants to defend themselves.
He, however, charged CVD on repaired goods which was paid by the appellant under protest as the goods were urgently required in its factory.
Recording is done on audio cassette recorders of which magnetic head is an essential ingredient.
C/478 488/2001 B. By the impugned order the Tribunal has rejected the appeals filed by the appellant.
