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2014 (8) TMI 280 - AT - CustomsNEPZ Unit - Contravention of conditions of LOP dated 22.09.1995 - Import of goods at concessional rate of duty for manufacture of excisable goods - Cannulae and Needles were imported duty free by the appellant availing exemption granted under Notification No. 53/97-CUS dated 03.06.97 for use in the manufacture of Disposable syringes with or without needles - Number of of needles were claimed to be waste and scrap - Invocation of extended period of limitation - Held that:- When the assessee had shown wastage and scrap of the imported material meant for use in the manufacture of syringes with or without needle, unless the waste and scrap aspect is reconciled for the period November, 96 to April, 2003 it is difficult to reach to any conclusion prematurely about the export or no export of 2,35,54,000 pieces of cannulae. Unless cannulae is properly accounted for it is difficult to hold the manufactured quantity of specific goods were exported. Therefore, it is required to be ensured that the claim of waste and scrap as that is in appeal No. C/580/2008 should not grant undue advantage to the plea of export in the present appeal - Matter remanded back - Decided in favour of Revenue.
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