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2015 (12) TMI 1298 - CESTAT BANGALOREDenial of the benefit of the exemption Notification No.32/2005-Cus. Dt. 08/04/2005 - nexus between the imported and exported goods - Difference of opinion - In view of the difference of views between the two Members, the following points emerge for consideration by a Third Member: (i) Whether the appellants are covered by the Target Plus Scheme, read with the provisions of Handbook of Procedure, in respect of the imports of RBD Palmolein oil made by them as against the export of Rice and Wheat; (ii) Whether the appellants have satisfied the criteria of broad nexus between the imported and exported goods; (iii) Whether the disputed issue is covered by the decisions of the Hon'ble High Court of Bombay and the Hon'ble High Court of Delhi, as observed by Member(Judicial) or the same is distinguishable in the facts and circumstances of the case, as held be Member(Technical); and (iv) Whether the appeal has to be allowed as held by Member(Judicial) or to be rejected as held by Member(Technical).
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