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K.G. Denim Ltd. Versus Commissioner of Customs, Tuticorin

Denial of Duty Drawback - Duty free input and dutiable input used in manufacture of exportable goods - Appellant used duty free input in dyeing and such material lost its existence in finished good result of which he is asked by revenue to repay back .....

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with exempted inputs and dutiable inputs and industrial behaviour in the economy, so, once a drawback rate is prescribed at a particular rate for an industry and the appellant has manufactured the goods using dutiable input procured from the domesti .....

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appellant - C/357/2011 - Final Order No. 40443/2015 - Dated:- 16-4-2015 - Shri D.N. Panda, Member (J) and R. Periasami, Member (T) Shri K.S. Venkatagiri, Advocate, for the Appellant. Shri M. Rammohan Rao, DC (AR), for the Respondent. ORDER [Order per .....

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owever, a fraction of duty free imported goods were used in the process of manufacture for dyeing of the goods. During such process, the input imported duty-free lost its identity. However, using substantial quantity of duty free imported raw materia .....

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is liable to repay back the entire drawback claimed by it. Accordingly, adjudication proceeding was initiated issuing notice under Section 28 of the Customs Act. 2.1 Learned counsel arguing the appeal submits that drawback is not deniable or sla .....

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paid goods in manufacture and only fraction of the imported goods were used in the process of dyeing which lost identity. Therefore, appellant cannot be denied drawback claim since excise duty paid goods were also used in manufacture of exportable g .....

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d not attempt to dissect each element of duty in industry rate scheme and deny fiscal incentive of drawback to it. 3. Revenue on the other hand submits that when a part of dye was lost in the course of manufacture, the duty forgone on such goods .....

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t manufactured the goods using import duty free raw materials under the exemption notification, as well as using excise duty paid raw materials. A fraction of duty-free imported raw materials when used in dyeing, that lost identity thereof by its nat .....

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