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2016 (2) TMI 954 - MADRAS HIGH COURTImport of Chiller Unit which contained the restricted substance, namely, R-22 - the case of INTERNATIONAL COMPONENTS INDIA LTD. Versus COMMR. OF CUS., CHENNAI [2010 (3) TMI 637 - CESTAT, CHENNAI] referred where it was held that appellants imported a Chiller Unit, which is a component of the Injection Moulding Machine under a license granted to the appellant-EOU machinery is not of the category specified under the list of restricted equipment, hence no fine or penalty. The present Civil Miscellaneous Appeal stands dismissed, as withdrawn. It is made clear that the questions of law, which may arise for the decision of this Court, in the present Civil Miscellaneous Appeal, are left open to be considered and decided in appropriate cases, in accordance with law. It is also made clear that it would be open to the Appellant/Department to revive the Civil Miscellaneous Appeal, if it is found that it had been withdrawn, inadvertently, even though it falls under the exceptions mentioned in the relevant instructions issued by the Central Board of Excise & Customs, within a period of twelve weeks from today. No costs. Consequently, connected Miscellaneous Petition is closed.
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