2004 (8) TMI 526

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..... the Respondent. [Order per : Moheb Ali M., Member (T)]. - The issue for consideration is whether the appellant can claim the benefit of Notification No. 20/93-Cus., dated 28-2-1993 in respect of consignments of 'Ortho Nitro Benzaldehyde' after their clearance on payment of duty on merits. At the time of clearance the appellants did not claim the benefit of the said Notification. Subsequently b .....

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..... appellants are not entitled to the benefit of Notification by filing refund claim before Assistant Commissioner (Refund) subsequent to clearance. Admittedly the benefit is not claimed at the time of importation. The notification exempts the specified goods when imported into India for manufacture of specified drugs subject to the importers fulfilling certain conditions stipulated therein. One of .....

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