2005 (2) TMI 587

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..... der per : S.S. Sekhon, Member (T)]. Appellants are an 100% EOU, who received printed fabrics from other 100% EOU s on CT3 certificates and fabricated garments from such printed fabrics. These garments and waste was removed of payment of duty under the provision of Notification 8/97 as amended and on payment of duty provided therein. Revenue finds that to be not permissible support and demand .....

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..... s and thereafter shifted on Inter bond warehouse movements to the appellants premises. Such movements would necessarily have to be under the provisions of Customs Act, 1962 of duty paid Bonded goods. Such movements would not be covered by CT3 s, nor is there any material shown to that effect. Movements were covered in this case on CT3 s in question. CT3 proforma itself indicates that this certif .....

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