Home Case Index All Cases Central Excise Central Excise + SC Central Excise - 2001 (11) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2001 (11) TMI 79 - SC - Central ExciseWhether the appellant was not entitled to the benefit of duty free import as it had violated condition no. (V) (a) of the notification Notification No. 203/92, dated 19th May, 1992? Held that:- The appellant had at no stage took the plea that it was not reasonably possible for it to segregate inputs utilized in the manufacture of the dutiable final products from the final products which are exempted from duty. Now, the appellant cannot be permitted to raise such a new plea. Appeal dismissed.
|