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2024 (3) TMI 244 - CESTAT KOLKATAImported Zinc Oxide (99% purity) - whether the imported Zinc Oxide has been used by the appellant in the manufacture of PCFP or not to avail the benefit of exemption Notification No.25/1999-Cus as amended by Notification No.26/2002-Cus? - HELD THAT:- As it is a fact that during the investigation, it was found that the imported Zinc Oxide has been used by the appellant to manufacture PCFP, and some has been further used to manufacture final product which suffered duty and some part has been sold in the open market, therefore, the appellant has established that the imported Zinc Oxide has been used in the manufacture of PCFP. Thus, we hold that the appellant is entitled to claim the benefit of Notification No.25/1999-Cus as amended by Notification No.26/2002-Cus, which exempts Basic Customs Duty on imported Zinc Oxide which has been used in the manufacture of PCFP. Therefore, we hold that that the impugned order does not deserve any merits - Accordingly, the same is set aside. In the result, the appeal is allowed with consequential relief, if any.
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