1992 (8) TMI 156 - SC - Customs

Rejection for assessee’s claim for concession - Held that:- The assessee is not entitled to the concession claimed in both these appeals. Its entitlement will depend on whether the purchaser is the holder of an L-6 licence (or C.T. 2 certificate) or not. The Tribunal has pointed out that the goods were supplied by the assessee to Indian Rayon Corporation and M/s. Nirlon Synthetics Fibre and Chemicals Ltd., of which the latter was the holder of an L-6 licence. The position in regard to the former is not known. The grant of concession in respect of the former by the Collector (Appeals) in the first appeal is, therefore, correct and is upheld. So far as the other appeal is concerned, the assessee produced no material to show that the “beneficiary” factory was eligible for the concession under Rule 192. The benefit of such concession to the assessee must therefore be held to have been rightly denied in that appeal.