2011 (11) TMI 566

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... uty. Even the duty has been paid on the airfreight charges. The old conveyor system was cleared by Hindustan Coca Cola Beverages Pvt. Ltd. on 13-3-2003 whereas the appellant had already cleared the new system under four invoices upto 6-3-2003 and there is no evidence on record to show that the appellant modified the old conveyor system and cleared the same. In these circumstances, we find that the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... is that Hindustan Coca Cola Beverages Pvt. Ltd. placed an order with the appellant to supply S.S. chain crate conveyor system. The same has been supplied on payment of appropriate duty under four invoices and the last invoice is dated 6-3-2003. M/s. Hindustan Coca Cola Beverages Pvt. Ltd. while placing the order for supply of new chain system, also made a condition on the appellant to buy back the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d that as per the order placed by Hindustan Coca Cola Beverages Pvt. Ltd., the appellant was to supply a new conveyor system and the appellant supplied the same under four invoices on payment of appropriate duty. Even the duty has been paid on the airfreight charges. The old conveyor system was cleared by Hindustan Coca Cola Beverages Pvt. Ltd. on 13-3-2003 whereas the appellant had already cleare .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X