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2022 (6) TMI 1263 - AT - CustomsExemption form Customs duty for goods imported for use in the manufacture of finished goods in the nature of PCB assemblies - benefit of N/N. 25/2002-Cus as amended by N/N. 8/2004-Cus dated 08.01.2004 - case of the department is that the exemption notification under the Sl. No. 11,29 & 57 of the table of the notification is applicable to only IT Industries whereas, the appellant’s factory is manufacturer of induction melting and heating furnace as well as induction welding equipment, and therefore the benefit of exemption was denied - The appellant also submits that since the demand in the present case is in pursuance of the earlier order which has already been set aside by this tribunal hence, the appeal be allowed. HELD THAT:- There is no dispute that the subject imported material are clearly specified in the table given in the notification, the notification does not prescribe a condition that the imported goods are eligible for exemption only for IT Industries therefore, so long the goods are specified in the notification against the given Sr.Nos. as mentioned above the exemption cannot be denied. The issue has been already decided by the Tribunal in INDUCTOTHERM INDIA PVT LTD VERSUS C.C. -AHMEDABAD [2021 (10) TMI 1341 - CESTAT AHMEDABAD] where it was held that the exemption was denied merely on the basis that heading of the notification given by the publisher is of “Exemption to the goods of IT/Electronic industry” and also on the basis of budget speech. We find that the heading is not a part of the notification however, the goods imported by the appellant is squarely covered under the table given in the notification and also the finished goods wherein the same is also clearly given in the table accordingly, the appellant is entitled for exemption. It can be seen that this proceeding is consequent to the earlier proceeding carried out by Order-In-Original dated 08.04.2019 and OIA dated 09.12.2019. The above cited judgment of this tribunal was passed against the OIA dated 09.12.2019 therefore, this case being only for the subsequent period on the same issue, following the aforesaid previous order, the impugned order will not sustain. Appeal allowed - decided in favor of appellant.
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