TMI Blog2009 (6) TMI 374X X X X Extracts X X X X X X X X Extracts X X X X ..... , and the impugned order was passed well after the Notification itself had been amended to provide for destruction with the permission of the Assistant Commissioner, and since there is no dispute that the capital goods and raw materials had become unfit for manufacture and become obsolete in the market for actuators, the permission sought for destruction of the capital goods, raw materials and finished goods etc. by the appellants can be accepted. -, we direct that the application for permission to destroy the obsolete goods be allowed by the appropriate authority in terms of Notification No. 71/2000-Cus., dated 22-5-2000. – Demand not sustainable - E/156/2002 - 723/2009 - Dated:- 4-6-2009 - Ms. Jyoti Balasundaram, Vice-President and Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch governs the appellant - EOU, there was no provision for destruction of capital goods till 22-5-2000, while the show cause notice had been issued on 11-4-2000, which is prior to the above date. Hence this appeal. 3. We have heard both sides. We find force in the submission of the appellants that since the relevant Exim policy had already been amended prior to the issue of show cause notice, and it provides for destruction of obsolete capital goods, raw materials and finished goods and the request for destruction was made after the issue of the show cause notice, and the impugned order was passed well after the Notification itself had been amended to provide for destruction with the permission of the Assistant Commissioner, and since the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one i.e. whether the goods which were imported under an earlier notification could be allowed destruction under the present Notification No. 133/94-Cus.? (iii) Whether the goods which are permitted for destruction within the zones can be taken for destruction outside the zones, as the notification only provides for destruction within the zone? (2) The Issue has been examined by Board. It is clarified that action taken under the rescinded seven notifications will be deemed to have been done or taken under the corresponding provisions of the current Notification No. 133/94 and the goods which were imported under any one of the earlier notifications could be allowed destruction under present notification. Under para 7(ii) of Notification N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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