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2010 (8) TMI 598 - HC - CustomsImport of goods - Concessional rate of duty - “Whether the goods imported in terms of Notification No. 13/97-Cus., dated 1-3-1997 and successor Notification No. 25/99 dated 28-2-1999 can be used in any other factory other than the factory registered under Rule 1996 and as per the procedure set out in these Rules - Since, the assessee was that though the goods were purchased for use in the manufacture of colour picture tubes at their Mohali Unit, but due to closure of that unit, the assessee-company was not able to use the inputs and as such the same were diverted to their unit in Vadodra for the same purpose - This was done after giving proper intimation to the appellant-Department and the latter had never raised any objection to that being so done - Decided in favour of assessee.
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