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2017 (9) TMI 1277 - AT - CustomsBenefit of N/N. 21/2002-Cus - the appellant had claimed the exemption of the imported goods under Sl.No.80A of the N/N. 21/2002-Cus. From the facts, it emerges that this was also initially allowed by the department. It was only later that the appellant changed their claim to benefit of Sl.No.80(B) of the notification - denial on the ground that procedures set out in IGCRDMEG Rules were not followed - whether the IGCRDMEG Rules, 1996 will have the effect of denying the benefit extended under exemption notification? Held that: - there is no post-import condition for Sl.No.80(A). The requirement of following procedure laid down in IGCRDMEG Rules comes into the picture only when the goods are imported under claim of benefit under Sl.No.80(B). The appellant has a point that when the goods had been imported with initial claim of benefit under Sl.No.80(A), there would not have been any inkling of the requirement of the said rules. For this reason itself, appellant cannot be faulted for not having taken correct registration and filed declaration as provided for in the said Rules. In any case, appellant have submitted letter of the jurisdictional Superintendent of Central Excise dt. 13.1.2006 confirming the use of the imported goods in the manufacture as required. The purpose of the IGCRDMEG Rules is to ensure mandate of the import and its manufacture and its subsequent processing etc. without obviating commission of fraud etc. There is no such allegation here. The usage of the imported goods have been sufficiently established which would be sufficient compliance of the condition of the notification. Appeal allowed - decided in favor of appellant.
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