2009 (3) TMI 454

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..... s from the date of import. Subsequently, proceedings were initiated against the appellants on the ground that the said exemption notification is not applicable to parts of snap buttons. The lower authorities confirmed the demand of Rs.27,52,846/- being the duty foregone on the imported goods. The appellants were aggrieved over the order of the Original Authority and therefore, they approached the .....

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..... n the garments and exported is not disputed. In our view the appellants had fulfilled the conditions of the relevant Notification by which the goods imported have to be used in the exported goods and thereafter exported. As long as this condition had been fulfilled, no duty can be demanded on the imported goods. There is no merit in the order demanding duty foregone. Hence, we set aside the same a .....

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..... n notification is not applicable to parts of snap buttons. The lower authorities confirmed the demand of Rs.27,52,846/- being the duty foregone on the imported goods. The appellants were aggrieved over the order of the Original Authority and therefore, they approached the Commissioner (Appeals) for relief. The Commissioner (Appeals) passed the impugned order and upheld the order of the Original Au .....

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..... ed for exemption and not its parts. The entry No. 140 in the relevant notification reads as under:- "Entry No. 140: Tags, labels, stickers, belts, buttons or hangers, imported by bona fide exporters." 5. The contention of the appellant is that in terms of Rule 2(a) of the General Rules of the interpretation of First Schedule of Customs Tariff Act, 1975, any reference in a heading to an article .....

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..... d is not disputed. In our view the appellants had fulfilled the conditions of the relevant Notification by which the goods imported have to be used in the exported goods and thereafter exported. As long as this condition had been fulfilled, no duty can be demanded on the imported goods. There is no merit in the order demanding duty foregone. Hence, we set aside the same and allow the appeal with c .....

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