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TMI Blog2017 (3) TMI 911X X X X Extracts X X X X X X X X Extracts X X X X ..... ingh, Supdt. (A.R.) for the Department (s) ORDER The issue in this appeal is, whether the Ld. Commissioner (Appeals) was justified in denying the benefit of concessional rate of duty under Notification No.12/2012-CUS dated 17.03.2012 on the quantity of imported Crude Palm Oil, which was lost in transit on account of its having viscous material, which sticks to the surface of the containers and/o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount and register. Some minor variation (shortage) occurs, attributable to leakage/spillage in transit, difference in method of weighment on the weighing scale. It is further admitted facts that the appellant suo moto informed the Revenue, of the shortage in transit, which was approximately 0.267% during May, 2012 to March, 2013 and 033% during April, 2013 to December, 2013. The show-cause-notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Rule of the Customs (import of Concessional rate of duty for manufacture of excisable goods), Rules 1996, comes into operation only when the goods are intended to be used by manufacturer for the specific purpose. The word 'intended for use' or the word 'for use' has been explained by Hon'ble Supreme Court in case of BPL Display Devices Ltd. -2004 (174) ELT 5 (SC), wherein Apex Court has held as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... our of the appellant-assessee and against the Revenue. 5. Following the ruling of the Hon'ble High Court and also appreciating that the loss in the given facts and circumstances is a normal loss and in such case, the material lost in transit have been definitely put to use for manufacture. Accordingly, we allow this appeal and set aside the impugned order. The appellant will be entitl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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