2000 (10) TMI 838

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..... dent. [Order per : G.R. Sharma, Member (T)]. - These 7 appeals were heard together as the issue is same, therefore, they are being disposed of by this common order. 2. The facts of the case in brief are that the appellants are engaged in the manufacture of scooters and parts thereof. They imported certain raw materials and components which are warehoused at Kanpur. Warehoused goods were c .....

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..... Court in the case of M/s. Kiran Spinning Mills reported in 1999 (113) E.L.T. 753 (S.C.) = 1999 (35) RLT 208 held that "In terms of Section 15 of the Customs Act, 1962 taxable event, in case of warehoused goods, is when the same cross the customs barrier i.e. are cleared for home consumption." The Commissioner, therefore upheld the order of the adjudicating authority. Being aggrieved by this order, .....

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