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2010 (1) TMI 437 - HC - Central ExciseManufacture - The respondent was regularly importing the cosmetics and cosmetics raw materials, for manufacturing the cosmetics and exporting them. A significant quantity of cosmetics is being cleared by them in DTA availing the benefit of Notification No. 2/95-CX dated 04.01.1995 under which the respondent was paying the duty equal to 50% of the customs duty leviable. The respondent had filed few invoices for DTA clearance for various types of cosmetics and toiletries declaring as manufactured by it and sought the benefit of the Notification No.2/95-CE. A show-cause notice was issued on 07.03.2000, inter alia, proposing that the goods are not eligible for duty benefit under Notification No.2/95-CE dated 04.01.1995. Held that – for claiming exemption under Notification No. 2/95-C.E., it is not necessary that the activities undertaken by assessee would strictly fall within the ambit of section 2(f) of the Act.
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