2004 (3) TMI 700

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..... Order]. - The appeal of the appellants is directed against the orders of the lower authorities whereby their claim for waiver of duty, which they term as a "claim for remission of duty", was rejected. The appellants cleared certain finished goods (Food Dyes S.H. No. 2108.99) under bond without payment of duty. After initial clearance under bond, the said goods were lodged in the warehouse of Cen .....

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..... (Rules) the Commissioner had observed that the "remission" under the said rule is permissible only in the cases where the loss occurs at any time before removal. 4. In this case, the loss occurred admittedly after the removal of goods under bond from the factory without payment of duty. The Commissioner accordingly held that the claim can not be permitted under Rule 21. 5. The learned .....

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..... I find this logic to be totally misplaced. Though the godowns of CWC are commonly referred to as "Warehouses", the term warehousing as appears in Rule 20 is very restricted in its application and is confined to only these goods which are notified under the said Rule 21. It is nobody's case that the export product namely "dyes" are notified under the said Rule. The term "Warehouse" as appears in th .....

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