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2018 (8) TMI 184 - AT - CustomsDouble benefit of DFIA Scheme availed - N/N. 40/2006-Cus denied - certificate regarding use of goods not produced - Held that:- The identical issue, in the appellant’s own case, has been decided against them by this Tribunal in the case of M/S SAURASHTRA CEMENT LIMITED VERSUS C.C. JAMNAGAR (PREV.) [2018 (6) TMI 1166 - CESTAT AHMEDABAD], where it was held that The Notification prescribes various condition unlike in the Notification 13/1997-Cus. As per the conditions, the importer is duty bound to execute a bond binding himself to use the imported materials in his factory and not only that, he has to submit a Certificate of the jurisdictional Excise Officer regarding end use of the goods - appeal dismissed - decided against appellant.
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