1996 (11) TMI 229

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..... [Order per : V.P. Gulati, Vice President]. - The issue in the appeal relates to the benefit of exemption Notification 56/95 in respect of moulds imported by appellants. 2. Shri V. Thyagaraj, the learned SDR for the department in this connection has referred us to the wording of the Notification and urged that the concession is available only in respect of moulds and other specified items e .....

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..... the goods in question when exempted from Central Excise levy under certain condition would be entitled to exemption even when the same are imported and are used likewise . He urged that by virtue of Section 3 of the Customs Tariff Act, 1975 the imported goods are deemed to be manufactured by the importer. 4. We have considered the plea made by both the sides. We observe that the wording of .....

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..... Bicycle pumps and parts, Ingot moulds captively consumed, Braille typewriters, Horticultural and agricultural appliances and parts, Printing frames captively consumed. Gravure printing cylinders and nickel perforated rotary cylinder screens if captively used, Lithographic plates if used captively for printing purposes, Engraved copper rollers or cylinders for use in the Textile Industry, printing .....

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..... articular notified finished product and wherein for use of the same in places other than the place of production, by following the Chapter X procedure is also allowed. In those cases, the settled position in law is that in case of the imported goods, in case it is shown that the same are used for intended purpose, the benefit of notification would be available. In the present case, the wording of .....

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..... e notification, the appellants' goods do not come within the purview of the notification and for that reason therefore, the concession will not be available. In the circumstances, the lower authority was in error while interpreting the scope of the notification. We, therefore, set aside the order of the CCE (Appeal) and allow the appeal of the revenue.Moulds imported
Case laws, Decisions, Judg .....

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