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2016 (8) TMI 979 - CESTAT MUMBAI

2016 (8) TMI 979 - CESTAT MUMBAI - TMI - Exemption Notification 8/97 dated 1.3.1997 - eligibility for benefit - imported paper cones used for winding of yarn - Held that:- it is found that the Revenue has no case for more than one reason. Firstly, it is evidenced by the respondent that imported paper cones are packing materials by producing letter No. SEEPZ/Gov/187/96/02-03/305 dated 13.5.2003 that the paper cones are packing materials. When the Ministry of Commerce, another Ministry of Governme .....

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as well as a Ministry of the Government of India has understood that paper cones are packing materials, and were permitted to import the same as such without payment of duty. - Decided against Revenue - Appeal No. E/2033/05-Mum - Order No. A/88084/16/EB - Dated:- 31-5-2016 - Mr. M.V. Ravindran, Member ( Judicial ) And Mr. Devender Singh, Member ( Technical ) Shri H. M. Dixit, Assistant Commissioner (AR), for appellant Shri V. B. Gaikwad, Advocate, for respondent ORDER Per M. V. Ravindran This ap .....

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s raw materials produced or manufactured in India. It is the case of the Revenue that the respondent having used imported paper cones for winding of yarn is ineligible for the benefit of exemption Notification No.8/97 on the ground that the imported paper cones are raw materials. 5. Adjudicating authority held against the assessee; on an appeal, the first appellate authority reversed the decision and held that paper cones being packing materials, the benefits of Notification 8/97 as claimed by t .....

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ed by them. It is also his case that the entire demand is hit by limitation. 8. On perusal of records, we find that the Revenue has no case for more than one reason. Firstly, it is evidenced by the respondent that imported paper cones are packing materials by producing letter No. SEEPZ/Gov/187/96/02-03/305 dated 13.5.2003 that the paper cones are packing materials. When the Ministry of Commerce, another Ministry of Government of India, treats the paper cones as packing material explicitly, it ca .....

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