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Commissioner of Central Excise, Customs and Service Tax Hyderabad-II Versus Krishna Institute of Medical Sciences Secunderabad

2015 (12) TMI 405 - CESTAT BANGALORE

Benefit of Notification No. 2/2002-Cus dated 01.03.2002 by treating the system as “Treatment Planning System” - Re-export of goods declared as “Ci Navigation System” - Held that:- Commissioner has given a categorical finding that there was no mis-dec .....

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held a bonafide belief that they were entitled to the benefit of exemption notification. Accordingly he has accepted the importer’s prayer that if duty has to be paid on the said machine, it would not be economical for them to get the same cleared an .....

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s only for economical reasons that importer did not want the machine to be cleared on payment of duty and requested for re-export of the same. - Decided against Revenue. - Appeal(s) Involved : C/232/2007-DB - Final Order No. 21809 / 2015 - Dated:- 1- .....

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he has allowed re-export of goods declared as Ci Navigation System , Revenue has filed the present appeal. 2. We have heard Shri Pakshi Rajan learned A.R. appearing for the Revenue. Nobody appeared for the respondents. As per facts on record, the re .....

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oods in question is not Treatment Planning System and will not be entitled to the benefit of the Notification. Proceedings initiated against them resulted in passing of the present impugned order. 3. The Commissioner in his impugned order held agains .....

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goods, Revenue is aggrieved with the fact that no redemption fine was imposed and no penalty was also imposed. 4. We find that the Commissioner has given a categorical finding that there was no mis-declaration of the goods and claiming of the benefi .....

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