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2016 (8) TMI 29 - CESTAT CHENNAI

2016 (8) TMI 29 - CESTAT CHENNAI - TMI - Claim of exemption on import - goods intended for use - loss of goods after import - Held that:- Law is well settled by the apex court in the case of State of Haryana Vs Dalmia Dadri Cement Ltd., [1987 (11) TMI 94 - SUPREME COURT OF INDIA] that the “goods intended for use” in a notification is not to be construed as used. The appellant not having abused the imported goods upon clearance, but were lost in transit beyond control of the appellant, it cannot .....

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tended for use does not debar the appellant from the exemption notification benefit, who had not diverted the goods to defeat the object of law. He relies on the decision of the apex court in the case of BPL Display Devices Ltd. Vs Commissioner of Central Excise, Ghaziabad reported in 2004 (174) E.L.T.5 (S.C.)and on the decision of High Court of Himachal Pradesh in the case of Commissioner of Central Excise, Chandigarh Vs Suraj Industries Ltd. reported in 2010 (254) E.L.T.72 (H.P.) to support hi .....

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