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Shree Krishna Polyester Ltd Versus Commissioner of Customs (Exports) , Nhava Sheva, Mumbai-II

2017 (10) TMI 470 - CESTAT MUMBAI

Benefit of N/N. 80/70-Cus, read with N/N. 129/86-Cus - six sections of ten spindles each, being parts of ‘Auto-Cone winding machinery’ - concessional rate of duty - Held that: - It would appear from the impugned order that the first appellate authori .....

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rity does not appear to follow from any discussion in the order. Not only is such a finding not sustainable in law but is also not in consonance with the remand order - There being no justification for findings of the first appellate authority, it wo .....

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ember (Judicial) And Shri C J Mathew, Member (Technical) Shri Swapnendu Mishra, Advocate for the appellant Shri Ahibaran, Addl. Commissioner (AR) for the respondent ORDER Per: C J Mathew The issue for determination in this appeal of M/s Shree Krishna .....

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ported six sections of ten spindles each, being parts of Auto-Cone winding machinery claiming the benefit of notification no.160/92-Cus dated 20th April 1992 pertaining to concessional rate of duty applicable to Export Promotion Capital Goods (EPCG) .....

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be defective at the time of assembling of the plant at the site of the appellant. On being called upon to produce a valid licence covering the value, appellant intimated that these, being replacements, were covered by the licence utilized for the ori .....

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concessional rate of duty, denied to them and reiterated by the first appellate authority, was brought before the Tribunal which, vide order dated 18th September 2003, remanded the matter back to the original authority for fresh adjudication on the i .....

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llate authority, the order of the original authority was set aside leading to this appeal. 3. It would appear from the impugned order that the first appellate authority has not given due consideration to the grounds on which original authority had ex .....

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are also cover under Notification No.129/86 i.e. articles supplied as replacement, under free warranty, subject to fulfillment of certain conditions, for receiving the benefit of total exemption under this Notification. Whether or not the impugned go .....

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