2011 (1) TMI 540
X X X X Extracts X X X X
X X X X Extracts X X X X
....for the Appellant. Shri N. Anand, DR, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President (Oral)]. - Heard the Senior Counsel for the appellants and the DR for the respondent. The decision of the authorities below refusing to grant exemption benefit under Notification No. 6/06-C.E., dated 1-3-2006 is under challenge in the appeal. 2. Learned Senior Counsel for the appe....
X X X X Extracts X X X X
X X X X Extracts X X X X
....with the aspect of requirement of compliance of the conditions attached to the Notification No. 21/02-Cus., dated 1-3-2002 and this aspect was not considered while passing the earlier stay application . Undisputedly, the point relating to the requirement of compliance of the Notification No. 21/2002 was also considered in the earlier orders passed by the adjudicating authority. It is also not in d....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ification. Condition No. 19 is that "if the goods are exempt from the duties of customs leviable under the first Schedule to the Customs Tariff Act, 1975 (51 of 1975) and the Additional Duty leviable under Section 3 of the said Customs Tariff Act when imported into India". Obviously, therefore, once the appellant is able to establish that the goods similar to those manufactured in India when impor....