TMI Blog2009 (2) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... aid down under Sr. No. 17 of Annexure-1 of the concerned notification - Therefore, there is no need to examine further as to requirement the goods to the production when Revenue has not ruled out by any scientific test or by any expert opinion to the contrary. – Exemption allowed. - C/240/2006-Cus. - C/80/2009-(PB), - Dated:- 4-2-2009 - S/Shri D.N. Panda, Member (J) and Rakesh Kumar, Member (T) Shri B.L. Narasimhan, Advocate, for the Appellant. Shri Vijay Kumar, DR, for the Respondent. [Order per : D.N. Panda, Member (J)].- Ld. counsel Shri Narasimhan argues that the goods imported falls under Sr. No. 17 of Annexure-1 to Notification No. 52/2003-Cus., dated 31-3-2003 and such goods have received clearance of Board of Appro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .T. 626 (S.C.). He particularly relies on para-10 of the Apex Court's judgment and submits that Custom authorities are fully empowered to investigate into the requirement of the notification. Thus supports the order of the authorities below with above submissions. 3.1 Heard both sides and perused the record. 3.2 We have gone through the relevant pages and citations made before us. Only question that comes to our mind is that when the department could not scientifically prove that the goods imported or indigenously procured were not conducive to the process of production or irrelevant in such a circumstance whether the appellant can be denied of the benefit of the Notification No. 52/2003 dated 31-3-03 read with similar such Notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... character of the goods but we go by the approval of the Board of Approval which was explained by Appellant to be a Technical Committee empowered to deal a matter. We have noticed that Sr. No.17 of Annexure-1 of the notification mandates that the goods are entitled to the concession if those are required in relation to production of export goods. It appears that the Board of Approval has applied their mind by conveying the approval on testing that the goods to be inevitably used for the purpose laid down under Sr. No. 17 of Annexure-1 of the concerned notification. Therefore, there is no need to examine further as to requirement the goods to the production when Revenue has not ruled out by any scientific test or by any expert opinion to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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