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2013 (11) TMI 242 - CESTAT CHENNAIStay application - Import of human hair - Appellant claimed exemption under Notification No.32/97-Cus. - Department denied exemption on account of violation of Notification No.32/97-Cus. - Held that:- apparently there is violation of the notification No.32/97-Cus. The notification clearly defines the term "goods" to mean that raw materials etc. as are directly related to the export order and supplied free of cost by the foreign buyer. In the present case, it appears that they have remitted the foreign exchange to the foreign buyer. The submission of ld. advocate that said amount could be treated as deposit. We find that Commissioner has given detailed finding on this issue. Hence the submission of learned advocate on this issue will be looked at the time of appeal hearing. Letter dt.9.7.09 as referred to by the appellant was not mentioned in the impugned order. Hence the contention that demand is barred by limitation would be looked into at the time of appeal hearing. It is also noted that applicant executed a bond - Prima facie view not in favour of assessee - Stay granted partly.
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