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M.P. Polypropelene Ltd. Versus Commissioner of Customs, Mumbai

2016 (11) TMI 985 - CESTAT MUMBAI

Refund claim - period of limitation - concessional rate of duty - N/N. 345/86 - import of polypropylene granules for manufacture of BOPP film - Held that: - eligibility to benefit of concessional rate of duty under Notification No.345/86 is subject t .....

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during the period 04/07/86 to 18/05/1993. Since the basic condition of the notification required the importer to produce the certificate at the time of clearance of the goods from the docks which has not been complied in the case in hand, we find th .....

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ts have discharged the correct duty liability during the period 1986 to 1993, and refund claim has been filed after a period of six months from the date of payment of duty and hence, we do not find any reason to interfere with the impugned order pass .....

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Shah, Advocate for appellant Shri. DK Sinha, Asst. Comm. (AR) for respondent Per: M.V. Ravindran 1. This appeal is directed against Order-in-Appeal No.279/2005/MCH dated 15/07/2005 passed by Commissioner of Customs (Appeals), Mumbai. 2. The appellant .....

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for manufacture of BOPP film. It is his submission that the benefit of Notification No.345/86 on import of polypropylene granules for clearance at a concessional rate of duty for the end use of plastic film capacitors, subject to the condition that a .....

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ion. It is seen from the records that when the goods were cleared by the appellant on importation, they did not have the certificate issued by the DGTD officers. We find that the appellants claim that they had applied for the said certificate with t .....

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he strength of certificate issued by DGTD authorities subsequent to clearance. 3. After considering the submissions made by both the sides and on perusal of the records, we find that eligibility to benefit of concessional rate of duty under Notificat .....

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