9911796707
TMI Blog2019 (8) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... the said letter dated 09/05/2011 we note that the same is not a fresh LOP issued by the Development Commissioner and the same is to the effect that the item lashing belts system stands included in the earlier LOP dated 27/09/2000 which is modified to that extent. Inasmuch as it is a modification of the earlier LOP, we are of the view that the same has to be held as a clarificatory amendment by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PER: ARCHANA WADHWA The short dispute is involved in the present appeal. The appellant is a 100% EOU engaged in the export of their final product in terms of Notification No.52/2003-cus. They are entitled to import duty free raw material, which is required to be further used in the manufacture of exported articles. The said Notification also allows clearance of a part manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Development Commissioner, the permission stands granted only to parts used in motor vehicles. Inasmuch as the latching system cannot be considered to be a part of the motor vehicle, the condition of the Notification as regards authorization by the Development Commissioner does not stand satisfied. Accordingly proceedings were initiated against them by issuance of a show cause notice dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r and the same is to the effect that the item lashing belts system stands included in the earlier LOP dated 27/09/2000 which is modified to that extent. Inasmuch as it is a modification of the earlier LOP, we are of the view that the same has to be held as a clarificatory amendment by the Development Commissioner in which case the Revenue s objection would get over ruled. 6. Otherw ..... X X X X Extracts X X X X X X X X Extracts X X X X
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