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2017 (5) TMI 1369 - CESTAT ALLAHABADViolation of conditions for goods imported at concessional rate of duty for manufacture - import of LCD Panel for use in their factory for manufacture of L.C.D. TVs - N/N. 21/2002-Cus. dated 01/03/2002 as amended - Held that: - for the period subsequent to the period of SCN the said Rules were amended wherein it was provided that the imported goods which could not be utilized can be re-exported. Though the said provision was not applicable to the period for which the SCN was issued, the principle involved in the said provision should be applicable for all the material periods - if the goods on importation are re-exported as such then they should be treated as if they were never imported. In that event, Rule 8 of the said Rules will not be applicable - appeal allowed - decided in favor of assessee.
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