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2015 (12) TMI 405 - CESTAT BANGALORE

2015 (12) TMI 405 - CESTAT BANGALORE - 2015 (326) E.L.T. 726 (Tri. - Bang.) - 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-declaration of the goods and claiming of the benefit of Notification cannot be called mis-statement. He has also recorded that an identical machine was allowed the benefit of .....

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the part of the importer to claim the benefit of exemption notification. It is 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:- 1-9-2015 - Smt Archana Wadhwa, Judicial Member and Shri Ashok Kumar Arya, Technical Member For the Petitioner : Mr. Pakshi Rajan, A.R. For the Respondent : None ORDER Per : A .....

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ystem as Treatment Planning System . The Revenue entertained a view that the goods 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 against the respondent on merits but by concluding that there was no mis-declaration and earlier an identical machine was allowed the benefit of the Notification, thus, leading t .....

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