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2011 (10) TMI 271 - AT - CustomsNotification 44/2002 - EPCG Scheme - Foreign exchange realization equal to 5 times the value of the imported capital goods within eight years from import - Held that:- Notification do not put any restriction that foreign exchange earning should be generated by the exclusive "use" of the cars. - The facts that the cars were not registered as a tourist vehicle and the Appellants did not bill for the use of car separately cannot be fatal for claiming the customs duty exemption, though there may be a slight irregularity in the matter which can be decided only if the matter is examined with reference to the terms of contracts and the laws applicable to use of Motor Vehicles, which matter is not before this Tribunal. - Decided in favour of assessee.
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