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2015 (10) TMI 1532 - HC - CustomsImport of Palmolive oil - Exemption under Rule 8 of the Customs (Import of goods to concessional rate of duty for manufacture of excisable goods) Rules 1996 – Appellant contends that loss of .07% was on account of the fact that some of the oil remained stuck on the side of the container which was transporting the oil and they are entitled for the exemption – Held That:- the object of grant of exemption was only to debar those importer/manufacturers from the benefit of the Notifications who had diverted the products imported for other purposes and had no intention to use the same for manufacture of the specified items at any stage - Impugned order is quashed and appeal allowed - Decision made in the case of BPL Display Devices Ltd [2004 (10) TMI 92 - SUPREME COURT OF INDIA] followed - Decided in favour of the Appellant.
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