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2017 (10) TMI 984 - CESTAT MUMBAIClearance of finished goods without filing bills of entry - case of Revenue is that Customs was in dark. It had no scope to know whether the boat cleared was war ship falling under CTH 8906 manufactured by appellant - Held that: - There is no dispute that the raw materials were sent to the ware house of the appellant under in-bond bill of entry for use in manufacture. Dispute on classification was raised by Revenue contending that the boat manufactured by appellant was of the nature dealt by CTH 8903. We do not understand why Maharashtra Police shall be investing huge public money for purchase of boat for pleasure without being used for the purpose of patrolling. There was breach of law for not informing the excise authorities as to the manufacture carried out in ware-house and also there was breach of law made by appellant without filing ex-bond of bill of entry. Maharashtra Police having clarified that the boats were meant for the purpose of security and patrolling, no penalty is imposable on the appellant in the fitness of the circumstances of the case since warship was exempt from duty. Appeal allowed - decided in favor of appellant.
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