2005 (3) TMI 548

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..... per : C.N.B. Nair, Member (T) (Oral)]. The appellant filed a Bill of Entry dated 9-8-2000 for debonding capital goods, which had already been imported as an EOU. A claim was made, in terms of EPCG licence, that the goods were required to be assessed to Zero per cent duty. That claim was allowed by Commissioner (Appeals) under the impugned order. Revenue s appeal is decided against that orde .....

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..... r licences issued from 18-5-2002. 4. We have perused the records and considered the submissions made by both sides. There could be no doubt about the commencement of the amending Notification (No. 56/01) i.e., on the date of its issue. It had substituted duty of 5% ad valorem for the earlier existing entry for duty at 10% ad valorem or at zero rate. Therefore, all assessments subsequent to the .....

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