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M/s B.J.K. Overseas Versus CC, Jaipur

2016 (8) TMI 799 - CESTAT NEW DELHI

Demand - denial of benefit of exemption notification - Notification No. 21/2002 dated 1.3.2002 - export of handicraft item - wooden furniture - certificate wrongly obtained from Export Promotion Council for Handicraft (EPCH)- Held that: - EPCH which .....

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conditions contained in the Notification No. 21/2002 dated 1.3.2002. Further, the CA also certified the fact that the appellant had exported handicraft goods during the period 1.4.2003 to 31.3.2004 for FOB value of 2,77,89,234/-. Since the condition .....

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ed in favor of appellant. - C/114/2011-CU(DB) - Final Order No. 52559/2016 - Dated:- 15-6-2016 - Mr. S.K. Mohanty, Member (Judicial) and Mr. R.K. Singh, Member (Technical) Ms. Rinky Arora, Advocate - for the appellant Shri K. Poddar, D.R.- for the r .....

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furniture. For the purpose of manufacture of the said goods, the appellant imports polishing material viz. chemicals lacquer etc. During the relevant period, the appellant had imported such raw material and filed the Bill of Entry, claiming duty exe .....

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pellant are not the handicraft item but wooden furniture. The further ground assigned for denial of the exemption notification is that the certificate has been wrongly obtained from Export Promotion Council for Handicraft (EPCH). Duty demand confirme .....

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itions of the notification have been duly complied with by the appellant for duty exemption contained in the Notification dated 1.3.2002. She further submits that upon verification of the records of the appellant, since the EPCH has issued the certif .....

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t the handicraft goods have been exported by the appellant. To support her view that the duty exemption cannot be denied to the appellant, the ld. Advocate has relied on the decision of this Tribunal in the case of CC Vs. Art Asia Sankalp Internation .....

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CE Vs. Louis Shoppe - 1996 (83) ELT 13 (SC). 5. We have heard ld. Counsels for both sides and perused the record. 6. We find that EPCH which is a sponsored organisation under the Ministry of Textile, Government of India, upon verification of the reco .....

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