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2013 (10) TMI 625 - CESTAT MUMBAIBenefit of Notification No. 16/2000 – The assessee made import of Soya bean Crude Oil at concessional rate of duty - Revenue was of the view that sending the goods to another factory the respondents had contravened the Rules and were not eligible for the benefit of the Notification- Held that:- Revenue was not disputing the fact that imported goods were used for the intended purpose i.e. for the manufacture of refined oil - The Commissioner (Appeals) also noted that for subsequent period the jurisdictional Deputy Commissioner had allowed the respondents to send the imported material to M/s Warana Soya Industries for processing i.e. refining - we agree with the findings of the Commissioner (Appeals) that the requirement of bring the imported goods for use in the respondent's factory was a procedural one – there was no infirmity in the order and the appeal filed by the Revenue was dismissed.
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