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2008 (9) TMI 356 - CESTAT, BANGALOREEPCG scheme – export obligation –import of car for use in hotel – violation of conditions – held that - In the overall package of the hotel, the use of the vehicle also would be included. In other words, the package includes very many things including the use of the vehicle. From the clarification, it is clear that it is not very necessary that the appellants have to show the amount of foreign exchange earned because of the exclusive use of the car, due to practical difficulties - . The Director is an official of the hotel and when it is registered in the name of the Director, we do not find anything is wrong. In any case, the vehicle had been registered as a Contract Carriage even on 30-01-2006. The installation certificate had been delayed. On account of that, it is not fair to deny the benefit of the exemption notification – benefit of exemption can not be denied.
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