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2009 (5) TMI 212 - CESTAT, CHENNAIDEEC licences - Imported Sealed Lead Acid Maintenance Free Batteries (SLAMFB) against transferred Value Based Advance Licences availing exemption from Customs duty extended under Notification No. 79/95-Cus. & No. 203/92-Cus. - We find that the input allowed to be imported for the export product personal computers AT/XT is ‘battery’ as per the Standard Input Output Norms (SION) in force at the material time as recorded in the impugned order. – respondent who imported batteries against advance licences purchased by it after the original importer had fulfilled the export obligation was under no obligation to establish nexus between the batteries and the export product to avail the exemption extended under Notification Nos. 79/95 and 203/92. In the circumstances we find that the appeal filed by the Revenue is devoid of merit. The appeal is rejected. - The consignments were allowed clearance granting exemption against DEEC licences after the importers produced a certificate from the Senior Technical Officer, NIC. As the certificate was to the effect that the batteries could find use in the manufacture of, among others, computers, the authorities consciously allowed the exemption. Therefore, the adjudicating authority rightly held that larger period could not be validly invoked to recover exemption availed by the importer.
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