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2017 (3) TMI 1119 - AT - CustomsBenefit of exemption N/N. 25/2005-Cus dated 1st March 2005 - denial on the ground that the importer did not have the facility for conversion of the copper cathode to wires - the imports are subject to the condition that the procedure laid down in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Goods) Rules 1996 is complied with. The contention of the Learned Counsel is that the rules do not restrict the entire activity to the importer’s factory and that there is no bar on use of other premises for manufacture of the goods which ultimately gets used in the production of export goods - Held that: - the benefit of notification cannot be denied merely on the ground that the importer does not possess the facility to manufacture or that there is some apprehension that the importer may not be able to comply with the conditions laid down in the Rules. That is not contemplated in law and the denial of benefit is without merit - reliance was placed in the case of TAMIL TRADING CORPORATION Versus COMMISSIONER OF C. EX., TUTICORIN [2005 (12) TMI 163 - CESTAT, CHENNAI] - benefit allowed - appeal allowed - decided in favor of appellant.
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