TMI Blog2009 (11) TMI 727X X X X Extracts X X X X X X X X Extracts X X X X ..... t fulfilling the condition of the notification for the goods to qualify for the exemption - Held that: - the only failure of the importer was that it did not use the imported inputs in the factory registered with the jurisdictional Asstt. Commissioner in terms of Rules 3 and 4 of the 1996 Rules, but used the same for the intended purpose in another of its factories with the approval of the departm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsignments had been allowed the benefit of the notification subject to the importer following the Customs (IGCRDMEG) Rules, 1996 (the 1996 Rules). As per Rule 3 the importer is required to intimate the details of the manufacturer, inputs, finished goods etc. to the jurisdictional Assistant Commissioner and obtain a registration certificate. As per Rule 4 of these Rules the importer is required to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 98/- 12,83,298/- 2. On appeal by the respondents, the Commissioner found that the importer had diverted the impugned inputs under intimation to the Department to its Vadodara Unit and the Department had not raised any objection to such transfer. The raw materials imported had been put to the intended use as prescribed in Notification No. 13/97-Cus. and Notification No. 25/99-Cus. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the respondents. 5. As per Rules 3 4 of 1996 Rules, the concession of customs duty is admissible for the goods imported if they are used in the respondent s factory. The sole ground raised is that as per Rule 3 4 of 1996 Rules, the importer is required to undertake manufacturing in his factory . Concession could not be allowed if the inputs are put to use in any other factory as the rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ules 3 and 4 of the 1996 Rules, but used the same for the intended purpose in another of its factories with the approval of the department. In such circumstances, we find that the assessee cannot be denied a substantial benefit for its failure to follow a procedural condition condoned by the department. We do not find any reason to interfere with the impugned order and dismiss the appeals filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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