TMI Blog2014 (5) TMI 751X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner may allow, produce the extract of the aforesaid account, duly certified by the Deputy Commissioner/Assistant Commissioner to extend the period of submission of certificate. In the present case, there is no dispute that the appellant had used the imported material for the intended purpose and they also obtained the certificate, though belatedly, from the jurisdictional excise authoriti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls arise from of Order-in-Appeal Nos. 42/2003 to 47/2003 all dated 14-8-2003 passed by Commissioner of Customs (Appeals), Bangalore. 2. The appellant, M/s. BASF India Ltd. imported 1 Methoxy Propanol (Solvenon PM) through Cochin port vide six bills of entry during May to August, 2001 and claimed exemption under Notification No. 17/2001-Cus. The said exemption was available subject to use of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re us. 3. None appeared on behalf of the appellant. 4. The ld. Deputy Commissioner (AR) appearing for the Revenue assisted us in going through the records and submitted that the end-use certificate should have been furnished within a period of three months, which has not been done in the instant case and therefore, the denial of exemption is justified. 5. We have carefully considered the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t be denied as held by the Apex Court in the case of Formica India Division [1995 (77) E.L.T. 511 (S.C.)]. In the present case, we find that the substantive condition of exemption has been satisfied. Therefore, we hold that the appellant was rightly entitled for the benefit of exemption. Accordingly, we set aside the impugned order and allow the appeals. (Dictated in Court) - - TaxTMI - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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