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2023 (7) TMI 317 - CESTAT KOLKATA100% EOU - specialised imported chemicals for providing fire retardant property, made duty free - clearing chemicals imported by them under Notification No. 52/2003 - conditions stipulated in para 4 of the Notification, satisfied or not - HELD THAT:- In their own case, this Tribunal has dropped the demand against the appellant - reliance placed in the case of M/S. TARASAFE INTERNATIONAL PVT. LTD. VERSUS COMMR. OF CENTRAL EXCISE, KOLKATA-V [2019 (6) TMI 502 - CESTAT KOLKATA] where it was held that The activity carried out at the premises of job workers will be squarely covered within the para 4 (iii) of the Notification under which due permission has been granted by the Development Commissioner. There is no dispute that the processed fabrics on which the imported chemicals coated has been duly received in the premises of appellant and there is no justification for raising the demand for Customs duty, not paid at the time of import on the chemicals. The issue is no more res integra. Therefore, there are no merit in the impugned order and the same is set aside - appeal allowed.
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