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2015 (10) TMI 1532 - ALLAHABAD HIGH COURT

2015 (10) TMI 1532 - ALLAHABAD HIGH COURT - 2015 (323) E.L.T. 681 (All.) - 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 remained stuck on the side of the container which was transporting the oil and they are entitled for the exemption Held That:- the object of grant of exemption was only to debar t .....

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sh Kesarwani, JJ. For the Petitioner : A.P. Mathur For the Respondent : C.S.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 was transported from the Calcutta Port to the petitioner's factory at Jaunpur which is at a distance of more than 1200 kms and the stand of the appellant is that the loss .....

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explained by the Hon'ble Supreme Court in BPL Display Devices Ltd. 2004 (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 exemption Notifications have also been construed by this Court earlier in the State of Haryana V. Dalmia Dadri Cement Ltd., 1987 (Suppl) SCC 679 to mean 'intended for use&# .....

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