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2016 (3) TMI 221 - CESTAT CHENNAIEntitlement of benefit - Exemption Notification No. 30/97 dt. 1.4.1997 and 48/99 dt. 29.4.99 as amended availed for import of duty-free materials under Advance Licence as Actual user manufacturer-exporter - Appellants obtained Advance Licence with actual user conditions declaring themselves as manufacturing exporter for import of SS coils/sheets by availing the benefits of the above said Notifications. But Department contended that it misused the advance licence and contravened the Customs Notification by diverting the duty free imported raw materials instead of utilizing the same for manufacture of resultant export products, hence not entitled for benefit - Held that: by following the Hon'ble High Court decision in the case of CC Vs CESTAT Chennai/Gaur Impex 2009 (4) TMI 83 - MADRAS HIGH COURT which was upheld by Hon'ble Supreme Court, appellants are not eligible for the benefit of exemption notifications 38/97, 51/2000 and 48/99 as amended on the goods imported under the said advance licences as the appellants had no factory for manufacturing finished goods at the declared premises and have not used the SS coils/sheets imported under DEEC Advance Licences and cleared without duty under customs exemption Notification 30/97 as amended by 51/2000, 48/99 as amended for manufacture of finished goods exported. Therefore, the benefit should not be granted and the demand of customs duty and interest and confiscation, and penalty upheld. - Decided against the appellant
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