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P.G.CHACKO, P.KARTHIKEYAN
Solker Industries Ltd. – Appellant
Versus
Commissioner of Customs, Chennai – Respondent
Per P.G. Chacko : The appellants had imported EVA film sheet and filed a Bill of Entry on 14.2.97 for its clearance claiming, inter alia, the benefit of Central Excise Notification No. 205/88 dt. 25.5.88 (Sl.No. 18) in respect of Additional Duty of Customs (CVD). The said Notification had granted full exemption from payment of duty of excise on "parts consumed within the factory of production of such parts for the manufacture of goods specified at Sl.Nos. 1 to 17". The item mentioned at Sl.No. 10 of the Table annexed to the Notification was "Solar photovoltaic modules and panels for water pumping and other applications". The film sheet imported by the appellants was an input for these `solar photovoltaic modules and panels'. Both the original authority and the first appellate authority took the view that the benefit of the Notification in terms of Sl.No. 18 thereunder would be available only to parts captively consumed within the factory of production of the solar equipment and not to raw material consumed in the manufacture of such parts within the factory. On this basis, a demand of duty of CVD of Rs. 58,822/- stands against the assessee. Hence the present appeal.
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