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TMI Blog2003 (1) TMI 500X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. [Order per : G.A. Brahma Deva, Member (J)]. - This appeal arises out of and is directed against the Order-in-Appeal No. 1/2001 (H-I) Cus., dated 21-5-2001 passed by the Commissioner of Customs and Central Excise, Hyderabad. 2. The appellants are 100% EOU. Shri Jagapathi Rao, learned Counsel appearing for the appellants submitted that the point to be considered in this appeal is wheth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ured in the EOU. Nevertheless (goods) raw materials imported are eligible for remissions in terms of Section 23(1) of the Customs Act. In support of his contention he referred to the following decisions. (1) Tajmahal Hotel v. CC, Bombay [1995 (80) E.L.T. 588 (T)] (2) Winsome Yarn Ltd. v. CCE, Chandigarh [2001 (134) E.L.T. 686 (T) = 2001 (47) RLT 559 (CEGAT-Del.)] (3) CCE & C, Surat-II v. Welspu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y learned DR for the Revenue. 4. On a careful consideration of the submissions made by both sides and on perusal of the records, and on examining the facts we find that the party is entitled for remissions of duty in respect of imported raw materials in terms of Section 23(1) of the Customs Act since the value has been deteriorated. Since the party himself is withdrawing the appeal with refe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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