2009 (6) TMI 801

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..... rder per : T.K. Jayaraman, Member (T)]. - This appeal has been filed against OIA No. 58/2005(V-II)Cus., dt. 28-11-2005 passed by CC & CE (Appeals), Visakhapatnam. 2. We heard both sides. 3. The appellants imported 235.807 MTs of wastepaper under concessional rate of duty on 22-1-2002. The notification provided submission of end-use certificate by the Range Officer having jurisdiction .....

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..... n terms of the following case laws. (a)     Goods intended for specific use and destroyed in fire, end-use condition fulfilled - 1989 (41) E.L.T. 277 (Tri.) (b)     Goods in railway yard, destroyed by fire-matter covered by Section 23 of Customs Act - 2001 (128) E.L.T. 536 (Tri.) (c)     Goods lost by fire remission allowable - 2002 (1 .....

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..... e same factory for further manufacture. There was a fire accident and the goods were destroyed. There was no allegation that the goods had been diverted for other purposes. In those circumstances, the Department demanded duty. However, the Commissioner (Appeals) held that the intention to use for the specified purpose would be sufficient. The Department did not accept the order of the Commissioner .....

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