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2014 (4) TMI 657 - AT - CustomsExemption of Duty - Export of goods not permitted by LOP - NEPZ, Noida – Duty on manufacture and export of syringes - Whether the case was covered under Rule 8 of the Customs (Import of Goods at concessional rate of duty for manufacturing of excisable goods) Rules, 1996 or covered by Notification No. 53/97 and the Board circular No. 21/1995, as amended by Notification No. 122/95-Cus – Held that:- In the case of same assessee while disposing appeal No. C/580/2008 this court noticed that when the assessee had shown wastage and scrap of the imported material meant for use in the manufacture of syringes with or without needle, unless the waste and scrap aspect is reconciled for the period November, 96 to April, 2003 it is difficult to reach to any conclusion prematurely about the export or no export of 2,35,54,000 pieces of cannulae - Unless cannulae is properly accounted for it is difficult to hold the manufactured quantity of specific goods were exported - Therefore, it is required to be ensured that the claim of waste and scrap as that is in appeal No. C/580/2008 should not grant undue advantage to the plea of export in the present appeal - Present Appeal is also remanded to the Adjudicating Authority for common disposal along with the controversy in C/580/2008 – Decided in favour of Revenue.
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