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2019 (7) TMI 727 - AT - Customs100% EOU - Benefit of N/N. 53/97-CUS - interpretation of the notification - applicability of the notification to goods imported into India for the purpose of manufacture of articles for export of India or for being used in connection with the production or packaging or job work for export of goods by a 100% EOU - HELD THAT:- While interpreting the aforesaid notification, the Hon’ble Supreme Court in the matter of M/S. MOSER BAER INDIA LTD. VERSUS COMMR OF CUSTOMS, NOIDA [2015 (11) TMI 137 - SUPREME COURT] set aside the order of the Tribunal denying the benefit of the aforesaid Exemption Notification to the appellant and held that a reading of the aforesaid notification clearly manifests that it is not necessary that the material which is imported into India has to be used in the manufacture of articles which are to be exported out of India. Even if the said material is used “for the purpose of manufacture of articles” or “for being used in connection with the production or packaging or job work”, the same shall still be covered by the aforesaid notification and thus would not attract any customs duty. Non-speaking order - principles of natural justice - HELD THAT:- We have considered the submission of the learned counsel that the impugned order is a non-speaking order and that the same has been passed in gross violation of the principle of natural justice. So far as the issue of prior approval is concerned, the learned commissioner while passing the impugned order, failed to take into consideration the certificate dated 29.10.2001 issued by the office of the Commissioner of Customs, Mumbai mentioning the model number of the Elevator in question on it, on the basis of which the appellant effected duty free import of the elevator. The matter is required to be remanded to the Adjudicating authority to decide the issue afresh in accordance with law - appeal allowed by way of remand.
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