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M/s Jhunjhunwala Vanaspati Ltd. Jaunpur (U.P.) Versus The Commissioner of Central Excise, Allahabad

2015 (10) TMI 1532 - ALLAHABAD HIGH COURT

Import of Palmolive oil - Exemption under Rule 8 of the Customs (Import of goods to concessional rate of duty for manufacture of excisable goods) Rules 1996 – Appellant contends that loss of .07% was on account of the fact that some of the oil remain .....

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iverted the products imported for other purposes and had no intention to use the same for manufacture of the specified items at any stage - Impugned order is quashed and appeal allowed - Decision made in the case of BPL Display Devices Ltd [2004 (10) .....

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.C., A.K. Rai, B.K.S. Raghuvanshi ORDER Having heard Sri A.P. Mathur, learned counsel for the appellant and Sri B.K.S. Raghuvanshi, learned counsel for the department, we find two striking factors namely that the Palmolive oil has been imported which .....

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the side of the container which was transporting the oil and consequently they were entitled for exemption under Rule 8 of the Customs (Import of goods to concessional rate of duty for manufacture of excisable goods) Rules 1996. The said Rule comes i .....

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4 (174) E.L.T. 5 (S.C.) wherein the Hon'ble Court held as under: "We are of the view that no material distinction can be drawn between the loss on account of leakage and loss on account of demage. The word 'for use' used in similar e .....

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