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2017 (9) TMI 1274 - AT - CustomsImported goods not used for intended purpose - it appeared to the department that against 6007.721 MTs of crude palm oil imported, only 5990.466 MTs was utilized for the intended purpose, hence 17.255 MTs of crude palm oil was not so utilized - Held that: - the quantity of 17.255 MTs not utilized in the manufacture of final products, in any case, constitutes only 0.57% of the total quantity imported - similar issue decided in the case of M/s Jhunjhunwala Vanaspati Ltd. Jaunpur (U.P.) Versus The Commissioner of Central Excise, Allahabad [2015 (10) TMI 1532 - ALLAHABAD HIGH COURT], where it was held that the object of grant of exemption was only to debar those importer/manufacturers from the benefit of the Notifications who had diverted the products imported for other purposes and had no intention to use the same for manufacture of the specified items at any stage - appeal allowed - decided in favor of appellant.
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