2006 (1) TMI 330

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..... : T.K. Jayaraman, Member (T)]. The appellants are a 100% EOU. They procure photocopier machines free of duty for use in their plant in terms of Notification No. 53/97 dated 3-6-97. Revenue proceeded against them on the ground that the appellants have not utilized the photocopier as required by the Notification within their factory and therefore demanded duty on the same. The duty involved .....

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..... of the case carefully. The Development Commissioner in his letter dated 29-11-1999 has granted permission to the appellants in terms of para 9.18 of Exim Policy to dispose of unutilized indigenous capital goods namely 1 No. photocopier worth Rs. 45,000/- into DTA on payment of applicable duties and observance of customs formalities. Further, this Tribunal in the case of Commissioner of Customs, .....

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