TMI Blog2004 (2) TMI 399X X X X Extracts X X X X X X X X Extracts X X X X ..... Palm Oil which is the basic raw material for the manufacture of vanaspati and cleared the same under a few Bills of Entry at concessional rate of duty under Notification No. 16/2000-Cus., dated 1-2-2000; that the benefit of Notification is available subject to the condition that the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996; that the Appellants had obtained registration certificate under Rule 3 of the said rules and had also executed bond; that the Asstt. Commissioner under Order-in-Original No. 49/2001, dated 1-11-2001 has confirmed the demand of duty in respect of 43.175 MT of Crude Palm Oil which was short received by them under Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ). 3. Countering the arguments Shri O.P. Arora, learned SDR, submitted that the benefit of concessional rate of duty under Notification No. 16/2000 is available subject to the condition that the importer follows the procedure set out in the Customs Rules, 1996; that as such the concessional rate of duty is available to the Appellants only on fulfilment of the condition specified in the Notification; Rule 8 of the Customs Rules, 1996 empowers the Asstt./Deputy Commissioner of Central Excise to recover the amount equal to the difference between the duty leviable on goods not used for the intended purpose but for the exemption and that already paid at the time of importation; that it has not been disputed by the Appellants that a quantity of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms (Import of goods at concessional rate of duty for manufacture of excisable goods) Rules, 1996. It has not been disputed by the Appellants that quantity of 6200.735 MT of Crude Palm Oil was imported by them for the manufacture of oil commonly known as vanaspati and the benefit of concessional rate of duty under Notification No. 16/2000 was availed of by them. The quantity received by them in the factory is only 6157.560 MT and as such a quantity of 43.175 MT of Palm Oil was not received by them in their factory and consequently the same has not been used for the manufacture of oil commonly known as vanaspati. The benefit of notification is available for the manufacture of oil commonly known as vanaspati. If the quantity is not used for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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