9911796707
TMI Blog2011 (1) TMI 540X X X X Extracts X X X X X X X X Extracts X X X X ..... similar to those manufactured in India when imported into India from abroad are exempt under Customs Tariff Act, 1975, such goods manufactured in India would be entitled to avail the benefit under the notification - The condition nowhere states that when various other conditions which can be made applicable to avail the benefit under the Customs Act when the goods are imported into India would al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants drawing our attention to the earlier order passed in the appellant s own case in relation to earlier periods submitted that the benefit is sought to be denied solely on account of non-compliance of the condition which relates to the imported goods without ascertaining as to whether the same can be applied to the products manufactured in the country. The DR on the other hand placing rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in dispute that the stay granted earlier in the appellant s own case was not being subjected to challenge before the higher authority. 3. As far as Notification No. 21/2002 is concerned which is issued under the provisions of Customs Act, 1962 was obviously applied to the goods imported in the country. The provision thereof cannot be blindly applied to the goods manufactured in the country unle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... into India from abroad are exempt under Customs Tariff Act, 1975, such goods manufactured in India would be entitled to avail the benefit under the notification. The condition nowhere states that when various other conditions which can be made applicable to avail the benefit under the Customs Act when the goods are imported into India would also automatically apply to the similar products manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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