2016 (5) TMI 1418

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..... for use in the hotel business? - Held that: - the Department was unable to show any stipulation in any notification issued by the Central Board of Excise and Customs or any other notification specifically requiring the imported cars to be used only for transporting foreign guests of the hotel - as long as foreign exchange is earned by the hotel and the imported cars are being used, there cannot sa .....

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..... used for transporting the foreign guests of the hotel. 3. As rightly pointed out by the CESTAT, the Department was unable to show any stipulation in any notification issued by the Central Board of Excise and Customs or any other notification specifically requiring the imported cars to be used only for transporting foreign guests of the hotel. Even before this Court, learned counsel for the Depa .....

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