TMI Blog2010 (12) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... kins - the applicant/appellant is permitted to take out the goods for the purpose to the fields and farms of contract farmers and the said goods, which have been taken out are nothing but insecticides - the applicant has made out a prima facie case for the waiver of pre-deposit of the amounts involved - Decided in the favour of assessee - E/1090/2009 - 940/2010 - Dated:- 6-12-2010 - S/Shri M.V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner (Appeals), who set aside the O-I-O, and confirmed the demands raised in the show-cause notice on the ground that the assessee is not eligible for the benefit of Notification 22/2003-C.E., as amended. We find on perusal of the Notification 22/2003 that the appellant does fall under clause (a) of the said Notification, as a person manufacturing and packaging articles for export of the goods. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for exports, in accordance with the provisions of Export and Import Policy and Handbook of Procedures, Volume-I and subject to the following conditions :- 3. It can be seen from the above reproduced clause 5 of the Notification that the applicant/appellant is permitted to take out the goods for the purpose to the fields and farms of contract farmers and the said goods, which have been ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
