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2014 (6) TMI 849 - AT - CustomsWaiver of pre-deposit - import of Sony Video/Audio Cassette - nexus with manufacture of the export goods. - benefit of exemption Notification No.2/95-CE - Whether the Appellant namely M/s. Nisith Impex Pvt. Ltd . is eligible to the benefit of Notification No.133/94-CUS dated 22.06.1994 which exempts the specified goods when imported into India, by a unit in FPZ or FTZ, for the production or manufacture of articles for export out of India - Held that:- It is a case of the Appellant that they had duly carried on the manufacture process on the imported video cassettes/audio cassettes in the manufacture of articles for export and after fulfilling the export obligation disposed the said goods as per permission granted by the Development Commissioner. Since the goods imported had been used for the purposes specified in Clause (a) to (d) or for the purposes of specified in the export import policy in the manner approved by the Development Commissioner as laid down in the said Customs notification they are eligible for full exemption on the impugned goods under Notification No.133/94-CUS. case may be remitted back to the adjudicating Commissioner for fresh decision and therefore after granting waiver of pre-deposits of the amounts adjudged - matter remanded back.
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