9911796707
TMI Blog2002 (8) TMI 739X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Advocate, has appeared on behalf of the appellants. The learned Counsel submitted that the appellants have a unit set up in NEPZ Noida approved by the Ministry of Commerce vide letter of approval No. 3/2/95-NEPZ-Auto dated 9-5-95, issued by the Development Commissioner, NEPZ, Noida as per provisions of Export-Import Policy, for manufacture and export of software from the Zone. The appellants imported capital goods (Computer and Accessories) free of customs duty in terms of Notification No. 133/94-Cus. dated 22-6-94 and indigenously manufactured capital goods (Air-conditioners) without payment of excise duty in terms of Notification No. 126/94-C.E., dated 2-9-94 during the period from 27-2-96 to 30-4-96. The capital goods had been used in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the premises were given possession of to M/s. Indo Widecom International Ltd. by the Estate Manager, NEPZ, Noida. The said capital goods remained installed where they were initially installed and are being used for the manufacture of the export goods. The NEPZ Authorities did not require the appellants to apply to customs, so the appellants presumed that the Customs formalities are automatically covered when the Development Commissioner took up the said activities of transfer of premises (as customs area part of the office of the Development Commissioner). The directions in the impugned order that the appellants to apply to the Deputy Commissioner of Customs for transfer of capital goods, a technical requirement, which the appellants may f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rch, 2002 para 19.16(b) permits inter-Unit transfer of goods imported by an EOU/EPZ/EST/STP or given on loan to another EOU/EPZ/ESTP/STP Unit which shall be duly accounted for but not accounted towards the discharge of export obligations. Sub-clause (iii) of Clause (6) of General Exemption No. 74 of Notification No. 133/94-Cus., dated 22-6-94, as amended relating to exemption of specified goods imported for use in the articles, etc., meant for export/export promotion/processing (including repairing, re-conditioning, etc.) of export articles by units in EPZ or ATZ provides that - the Assistant Commissioner of Customs or Deputy Commissioner of Customs may subject to such conditions and limitation as may be imposed by him and subject to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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