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TMI Blog2013 (12) TMI 522X X X X Extracts X X X X X X X X Extracts X X X X ..... on No. 1/64-Cus., dated 18-1-1964 prohibits only import of goods with false Trade Mark and not export of such goods. So reliance on this notification is misplaced - provisions of the SO 1272 did not apply to the impugned goods because there is nothing coming on record to show that the goods were manufactured with wholly or partly foreign parts. The Revenue has not produced any evidence to support their argument that the exemption in clause 5 will not apply. The lower authorities have accepted this argument. Now the only argument given is that the appellant is a trader. No other prohibition has been placed before us that would prohibit the exports of the impugned goods - Decided against Revenue. - C/559/2008 - C/A/134/2012-Cus.(PB) - Dated: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ating authority Revenue filed an appeal with Commissioner (Appeals). The Commissioner (Appeals) upheld the order of the adjudicating authority. Aggrieved by the order of Commissioner (Appeals) Revenue has filed this appeal before the Tribunal. 4. Revenue submits that the goods were bearing brand name of Daimler Chrysler. It is also argued that exemption in clause 5 of SO 1272 applies when goods are manufactured for export only. The Respondent was a trader. So it cannot be concluded that goods were manufactured for export only. Revenue also relies on the prohibition in Notification No. 1/64-Cus. It is argued that since the exporter had not given true declaration as required under Section 50(2) of the Customs Act the goods were prohibited f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dule to the SO. It may be seen that the restrictions are for goods specified in clause 1 and clause 2 of the notification as under : 1. Requirements in respect of goods imported from abroad specified in column (2) of Part I of the Schedule . 2. Requirements in respect of goods produced in India or imported or otherwise processed in India or assembled in India with wholly or partly foreign parts and falling within column (2) of Part II of the Schedule. 8. Further clause 5 of the Notification specifies as under : 5 Exemptions. The following classes of goods are exempt from the operation of this notification : (a) ---- -- (f) goods of all kinds made or manufactured or produced in India solely for export . 9. We are of the v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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