TMI Blog2019 (3) TMI 1241X X X X Extracts X X X X X X X X Extracts X X X X ..... y of the obligations that have been imposed on it under the Letter of Permission. The Letter of Permission, treating the unit as an Export Oriented Unit, being a conditional one subject to the condition imposed under Clause (vi) of paragraph 2 of the letter, this Court does not find any error or perversity in the reasoning assigned by the Original Authority or the Appellate Authority to arrive at the conclusion rendered by them. No material is demonstrated or placed before this Court by the petitioner for this Court to conclude contrary to the finding of fact rendered by the Original Authority as confirmed by the Appellate Authority. Petition dismissed. - WRIT PETITION NO.107971/2015 (GM-RES) - - - Dated:- 13-2-2019 - MR. G. NARENDAR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agraph 2, certain conditions were imposed and certain benefits were also extended and the unit was required to meet certain obligations in lieu of the benefits conferred upon it under the Letter of Permission. One of the conditions, more specifically the condition imposed under Clause-(i) of paragraph 2 mandates that the unit shall export its entire production, excluding rejects, for a period of five years from the date of commencement of commercial production. Though several other stipulations are imposed under the said letter of permission, this Court is of the considered opinion that the writ petition could be disposed of on the said short point alone, in other words the conditions referred above. 5. It is contended by the learned cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition received from various manufacturers are inspected/checked, cleaned, pre-heated, carburized, washed, inspected, tested and thereafter dispatched to M/s. Timken India Manufacturers Private Limited, a SEZ Unit. The Cups and Cones are thus subjected to carburizing or heat treatment, through a series of processes, and the goods of specified quality after treatment and testing are cleared so that they could be used as a part/component in the bearings for automobiles. The SEZ Unit uses these components for manufacture of bearing falling under CHH 8482 0000 and exports the same. 7. From a bare reading of the reply and particularly paragraph 2 of the reply, it is apparent that the petitioner has not fulfilled it s export obligations as re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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