9911796707
TMI Blog2015 (10) TMI 1532X X X X Extracts X X X X X X X X Extracts X X X X ..... ct that some of the oil remained stuck on the side of the container which was transporting the oil and they are entitled for the exemption – Held That:- the object of grant of exemption was only to debar those importer/manufacturers from the benefit of the Notifications who had diverted the products imported for other purposes and had no intention to use the same for manufacture of the specified i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d of the appellant is that the loss of .07% was on account of the fact that some of the oil remained stuck on the side of the container which was transporting the oil and consequently they were entitled for exemption under Rule 8 of the Customs (Import of goods to concessional rate of duty for manufacture of excisable goods) Rules 1996. The said Rule comes into operation only when the goods are i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the products imported for other purposes and had no intention to use the same for manufacture of the specified items at any stage. We are of the opinion that the said decision is squarely applicable in the instant case. Consequently the question of law framed which is as under: Whether the Hon'ble Tribunal was justified in denying the benefit of concessional rate of duty under not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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