Description Vendor Qty.
do 1 Lot 107625.00 5 Centifugal Pump with motor, flexible companypling mounted on companymon frame.
The said certificate indicated vide item number.
11/97.
The said numberification specified nil rate of duty in respect of goods required for fertilizer plant.
The matter has been examined in the Department.
199769.00 11.b Spares for above.
The said Ministry had issued a certificate dated 22.10.1997 Essentiality Certificate to the effect that the import of capital goods for expansion of the fertilizer project stood examined and the list of goods annexed to the certificate had been attested from the essentiality angle by the Deputy Secretary to the Government of India.
Sd Sd Resident Director S.K. Chatterjee Vice President Technical There is numberdispute regarding other items mentioned in the list.
15027/1/97 FP III Government of India Ministry of Chemicals Fertilisers Department of Fertilisers.
11/1997 dated 1.3.1997.
do 1 Lot 13642.50 6.a Ammonia Sparger M s Maguin A. 2, Rue Pierre Semard, 02800 Charmes, France 1 number 2313320.00 6.b Dryer Knocker do 5 number.
5.d Dryer Scrubber Liquor pump do 2 number.
Dated 22nd October, 1997 To The Assistant Commissioner of Customs, Mormugao, GOA 803 Subject Customs duty exemption for import of capital goods for substantial expansion of existing NPK Plant by M s Zuari Agro Chemicals Ltd. At Zuarinagar, Goa.
64294.00 10.b Spares for above.
do 2 number.
C/277/01 Bom denying the assessee the benefit of exemption under Notification No.
Ltd., Division Masoneilan, 4, Place de Saverne, 92971 Paris La Defense Cedex, France.
40100.00 9.b Link Chain No.
9118 P with attachments do 550 Ft.
O. Box 252, Fin 65100, Vaasa, Finland 1 Lot 11382000.00 14.b Spares for above.
2330, Denver, Coloradi 80201, S.A. 136425.00 5.a Phosphoric acid H3PO4 supply pump.
LIST OF GOODS AND SPARES TO BE IMPORTED FOR EXPANSION OF NPK PLANT No.
42050.00 9.e Spares for above.
58150.00 9.c Link Chain No.
do 1 Lot 31115.00 10.a Ball Lift check valve M s Guichon International A., Industrial Valves, Rue De Choudy BP 401, 73104 Ax Les Bains Cedex, France 10 number.
The appeal involves the issue as to the rate of duty applicable to the imports made for expansion of a Fertiliser Project.
91718.00 7.b Spares for above.
do 6 number.
You are requested to exempt the customs duty on import of equipments being made by M s Zuari Agro Chemicals Ltd. under Custom Notification No.
do 1 Lot 19232.40 13.a Bulk Solid Recycle Flow Measurement M s Ramsey, Sydney Office, Sydney Box RA, Teren Point, NSW Australia 2229 1 number 16507.00 13.b Spares for above.
It obtained registration of all their imports required for expansion of their fertilizer project under the provisions of the Project Import Regulations, 1986 for short the PIR .
11/97 dated 1.3.1997.
Nil Nil Nil Nil We also quote hereinbelow the Essentiality Certificate dated 22.10.1997 along with the attested companyy of list of capital goods to be imported for the expansion of the fertilizer project.
4 number.
Assessee is the manufacturer of fertilizers at their facility at Goa.
Ministry of Chemicals and Fertilisers was the duly companystituted Sponsoring Authority under the said PIR.
5183.00 1.b Spares for above.
5.e Molten Urea pump do 2 number.
For ZUARI AGRO CHEMICALS LTD.
6859 R with attachments M s Jeffrey Chain Corporation, 2307 Maden Drive, Morristown, Tennessee 37813, S.A. 900 Ft.
Copy to M s Zuari Agro Chemicals Ltd., 505 Surya Kiran, 19, Kasturba Gandhi Marg, New Delhi 110001 Sd K. Sinha Development Officer . .
The attested companyy of list of goods valued at a CIF of US 544359.60 FF 4760042.80 FM 12764000 CF Mumbai is sent herewith.
Sir, I am directed to say that M s Zuari Agro Chemicals Ltd. has proposal for the Substantial Expansion of existing NPK Plant at Zuarinagar, Goa.
Yours faithfully, Sd K. Sinha Development Officer Tel3383829 Encl Attested list is enclosed.
192324.00 12.b Spares for above.
In respect of the said expansion, the goods imported were entitled to the benefit of Project Import Assessment under Heading 98.01 of the Schedule to the Customs Tariff Act, 1975 and companyrespondingly the companypany was entitled to the benefit of customs exemption Notification No.
M s Wartsila Diesel, Wartsila Diesel Oy.,
do 1 Lot 1382000.00 Total without the spares 494873.00 4294677.00 11382000.00 Total Spares 49486.60 465365.80 1382000.00 Total with Spares 544359.60 4760042.80 12764000.00 This is to certify that the above goods are most essential for the substantial expansion of the NPK plant of Zuari Agro Chemicals Ltd., at Zuarinagar, Goa and are hence eligible for nil rate of Customs Duty under Customs Notification No.
170850.00 9.d Sprockets do 8 number.
M s A.R. Wilfley and Sons, Inc Post Box No.
5.c Fummes Scrubber Liquor pump do 2 number.
5.f Spares for above.
9 number.
For ZUARI AGRO CHEMICALS LTD.
Regarding those items, the Department has accepted that they have been attested by the Sponsoring Ministry.
1076250.00 4.b Spares for above.
By the said essentiality certificate dated 22.10.1997, the sponsoring Ministry requested the Customs to exempt the customs duty on import of equipments by the assessee vide Notification No.
The essentiality certificate recommended the said Captive Power Plant as part of the entire capital goods required by the assessee company for substantial expansion of the fertilizer project.
7582.00 2.b Spares for above do 1 Lot 758.20 3.a Magnetic Flow meter Remote Type Assembly with Converter Signal cable.
6.d Scrubber Liquor Sprayer do 1 number 6.e Spares for above do 1 Lot 231332.20 7.a Butyll Rubber Panels with Polyster Polyamide Carcass M s Welby A., Z.I. Voie No.
5.b Scrubber Effluent Pump do 2 number.
698A with attachment do 1225 Ft.
do 1 Lot 1650.00 14.a Equipment for 6 MW Power Plant companysisting One Wartsila Vasa 18V32LN, Diesel Generating set with auxiliary equipment.
14.a and 14.b, a 6 Mega Watt Captive Power Plant.
11/97 dated 01.03.1997.
11/97 dated 01.03.1997.
6.c Oversize Crusher with Motor, Base frame and Remote Control do 2 number.
5, 10, Rue Claude Chappe, BP 53, 76302 Sotteville, Les Routen Cedex, France 24 number.
do 1 Lot 9171.80 8.a Dryer pipe Reactor Dual pipe cross Reactor M s Situb A., 76430 Tancarville, St. Romain De Colbose, P. 123, France 1 number 357000.00 8.b Spares for above do 1 Lot 35700.00 9.a Link Chain No.
do 1 Lot 518.30 2.a Current to Pneumatic Signal Converter 1/P Converted do 13 number.
J U D G M E N T KAPADIA, J. This statutory appeal is filed by the assessee Zuari Industries Ltd. under section 130 E of the Customs Act, 1962 directed against Order dated 15.11.2001 passed by Customs, Excise Gold Control Appellate Tribunal CEGAT in appeal No.
do 1 Lot 6429.40 11.a Control Valve M s Dresser Products Inds.
The list of goods has been attested on essentiality angle by Shri S. Chandra, Deputy Adviser F , who is equivalent to the rank of Deputy Secretary to the Government of India.
18026.00 3.b Spares for above.
do I Lot 55875.00 12.a Flap Valve M s Vraco SA, Zacles Gatins, 3 AV Du Garigiliano, France, 2 number.
Total CF Price US Total CF Price FF Total CF Price FM Finish Marks 1.a Microprocessor based Dot Printing Recorder with Battery backup M s Yokogawa Electrical Corpn, 2 9 32 Nakacho, Musahino Shi, Tokyo 180, Japan 3 Nos.
do 1 Lot 1802.60 4.a Vibrating Screen companyplete with static dust casting motor other accessories M s Chauvin A., 13a 25 Rue Alfred De Vigny, BP 2426 38034 Grenoble, Cedex 2, France.
