TMI Blog2018 (3) TMI 1440X X X X Extracts X X X X X X X X Extracts X X X X ..... eld that: - these components have not been used for manufacture of the finished goods and hence, as per Rule 8 of the 1996 Rules, the demand was raised by the department. The goods were initially consumed and after assembly, tested and found defective, When the goods were not of the quality that can be re-exported so that it gets out of production. There was no provision under which the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant has imported components at concessional rate of duty under Sl. No.431 of Notification No.12/2012 Cus dated 17.3.2012. The appellant has used the components in the manufacture of mobile phones. But on testing, it was found that parts were defective. The appellant rejected and cleared them as scrap. The Department claimed that these parts were not utilized, so attract the duty. So, they dema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Jhunjhunwala Vanaspati Ltd. Vs. CCE Allahabad [2015 (323) ELT 681 (All)]. 5. In the said cases, it appears that initially, the appellant has used the parts for the manufacturing and after assembly of same, tested them and found them defective. Subsequently, they were exported. But in the instant case, there was no export of the defective parts. In the case of Jhunjhunwala Va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the quality that can be re-exported so that it gets out of production. There was no provision under which the appellant can claim the benefit. When it is so, we do not find any justification to interfere in the impugned order. Same is sustained along with the reasons mentioned therein. 8. In the result, appeal filed by the appellant is dismissed. (Dictated and pronounced in the open Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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