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2016 (4) TMI 441 - AT - CustomsExtension of benefit of Notification No. 17/2001-Cus - Imported cable for X-Ray equipment and claimed benefit - Appellant produced end use certificate from the jurisdictional Deputy Commissioner of Central Excise which is one of the condition of the Notification but Revenue had not accepted it as it was produced beyond three months of the clearance of the consignment - Held that:- findings of both the authorities are erroneous, as the said Notification No. 17/2001-Cus mandates production of end use certificate only for the reason and ascertainment that the imported consignment has been put to use for which it was imported. The said Notification also provides for extension of time for production of such certificate. Undisputedly appellant had not sought time extension. Therefore, when there is no dispute as to that the appellant has put to use the consignment of cables as was imported by them nor any allegation that the said cables were diverted, the benefit of notification cannot be denied to appellants. - Decided in favour of appellant with consequential relief
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