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2010 (1) TMI 376 - AT - CustomsPOY Plant-Exemption- The appellants imported a second-hand POY Plant under six different consignments covered under six Bills of Entry during the period from 7-7-03 to 9-12-03. Imported machineries installed in appellant’s factory and installation certificate submitted. Appellant bought impugned goods and imposed them under different consignment to ensure that they do not violate any provisions of law, not been bought anywhere in records. Therefore contention that consignments imported under bills of entry on different dates for purpose of convenience of packing and transportation accepted. Held that- exemption under notification no. 21/2002-Cus, available and not to be rejected on the ground that benefit available only if plant in full as specified in list 45 of notification imported.
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