9911796707
TMI Blog2011 (4) TMI 894X X X X Extracts X X X X X X X X Extracts X X X X ..... should be made available to the assessee. However the claim of the appellant does not stand examined by the lower authorities remand the matter to the adjudicating authority for examining claim of exemption of Notification No.104/94-Cus dt.16.3.1994. The original claim of the appellant under Notification No.21/2002-Cus dated 1.3.2002 stands rejected. - 237 of 2007 - - - Dated:- 19-4-2011 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re not in the shape of Poly films and description against serial No. 114 (i) of the notification had not stand fulfilled by the importer. However, he shifted his claim and claimed the benefit of Notification No.104/94-Cus dated 16.3.1994. The said notification provided exemption to containers of durable nature subject to importer to execute a bond binding himself to re-export the said containers w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods within six months from the date of their importation and it cannot be established at this late stage as to whether the exported goods were the very same goods which were imported by the appellant. Learned DR submits that in any case, the claim under the said notification No.104/94-Cus having not been placed before the lower authorities, their opinion on the said notification being not availab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver, we feel that such requirement of execution of bond is primarily to ensure the re-export of the goods within six months from the date of importation or within the period further extended by the jurisdictional Assistant commissioner. If the appellant is in a position to establish export of said goods within six months from the date of importation from other collateral evidence, we are of the vi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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