TMI Blog2007 (10) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... on under Notification is available - C/633/2003 - A/2678/2007-WZB/AHD - Dated:- 10-10-2007 - [Order per : Archana Wadhwa, Member (J)]. - The dispute in the present appeal revolves around the benefit of Notification o. 77/80-Cus dt. 174-1980, which grants exemption from duties for goods when imported into India for production of goods for export by units situated in Khandla Free Trade Zone, sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he authorities below that the parts were found defective and as such could not be put to use. However, since the said goods were still lying with them in the factory, duty on the same should be remitted under clause 9 of the Notification. They also specifically pleaded before the authorities that they have fulfilled their entire export obligation. 4. The Additional Commissioner passed an order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ply with the end use condition of the Notification. Appeal against the above order was rejected by Commissioner (Appeals). Hence the present appeal. 7. Arguing on behalf of the appellant, ld. Advocate draws our attention to the remand order of the Tribunal where a specific direction was made to consider the case in view of the Para (9) of the Notification. He submits that the appellant had oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty shall not be leviable in respect of goods lost or destroyed not due to any willful act/negligence or default of the importer, his employees or agents and to the goods damaged or deteriorated not due to any willful act etc. Tribunal vide its order has specifically directed the authorities to examine the appellant's claim of exemption in terms of the above proviso to Rule 9. Admittedly the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... attracted. 9. In any case, we find that the goods are still within the bonded ware house and do not stand removed from the factory. In terms of Hon'ble Gujarat High Court's decision, no duty can be demanded in respect of such goods. 10. As such viewed from any angle confirmation of demand of duty against the appellant is not justified, we accordingly set aside the same along with setting ..... X X X X Extracts X X X X X X X X Extracts X X X X
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