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2011 (5) TMI 288 - AT - CustomsConfiscation - Demand - Diversion of goods imported under advance licence - Goods (coils) removed after cutting and slitting into sheets - Notification Nos.51/2000 dated 27/04/2000 and 43/2002 dated 19/04/2002 - Held that: - it is evident that the ground on which duty has been demanded is that the cutting and slitting of coils into sheets does not amount to manufacture and, therefore, the imported materials have been diverted as such albeit they have been subjected to the process of cutting and slitting and, therefore, the appellant is not entitled for the benefit of duty exemption under the various Customs notifications applicable to goods imported under the advance licensing scheme - the matter has to be go back to the adjudicating authority for denovo consideration in the light of the additional ground and evidences submitted by the appellants - appeal is allowed by way of remand
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