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2016 (12) TMI 1270 - AT - CustomsDenial of benefit of N/N. 17/2001-Cus. dated 01.03.2001 - import of the bulk drug i.e. PSS - denial on the ground that the imported goods was not used by the appellant in their own factory, there is a violation of the condition of said notification - the goods were used on behalf of the appellant in their loan licensee (job work factory) on behalf of the appellant only - whether denial justified? - Held that: - In the case of G.R. International [2006 (11) TMI 450 - CESTAT, CHENNAI], the Tribunal held that following common law principal that what is done by duly constituted agent will be treated as having done by the principal and thus the condition as to manufacturer set out in Customs (import of goods at concessional rate of duty for manufacture of excisable goods) Rules, 1996 will include the premises of loan licensee. Even though the factory is of the loan licensee but use is on behalf the appellant therefore there is no violation of condition of the Customs Rules, 1996 - appeal allowed - decided in favor of appellant.
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