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CCE & ST, LTU, Chennai Versus M/s. T.I. Diamond Chain Ltd.

Violation of import conditions - import of goods like rubber pads, slates and support plates etc., without payment of duty - Revenue held a view that the condition of value addition cannot be achieved if significant portion of manufacture involves indigenous items - N/N. 32/97-Cus. dated 01.04.1997 - Held that - Relying on the decision of the Tribunal in the case of Saptagiri Leathers Vs. CC, Chennai 2002 (12) TMI 338 - CEGAT, CHENNAI , the Commissioner (Appeals) held that there is no violation ....... + More



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