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TMI Blog2008 (7) TMI 256X X X X Extracts X X X X X X X X Extracts X X X X ..... , Vice-President and Rakesh Kumar, Member (T) Shri Atul Gupta, C.S., for the Appellant. Shri R.K. Verma, DR, for the Respondent. [Order per: S.S. Kang, Vice-President]. - Heard both sides. 2. Appellants as well as Revenue filed appeal against Order-in-Appeal passed by the Commissioner (Appeals). 3. Brief facts of the case are that the appellants made import of Soyabin Oil and Palm Oil and availed benefit of Notification No.16/2000-Cus. dated 1-3-2000. The notification provides concessional rate of duty to vegetable oil imported for manufacture of oil normally known as vanaspati or refined. A show-cause notice was issued to the appellants demand duty in respect of 86.002 M.T. which was short delivered at port and in resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e import of soyabin oil and palm oil by availing benefit of notification No.16/2000-Cus. The said notification provides concessional rate of duty in respect of vegetable oil imported for the manufacture of vanaspati. There is no allegation against the appellants that the appellants have diverted the goods for other purposes. In similar circumstances the Hon'ble Supreme Court in the case of BPL Display Devices Ltd. (supra) has held that the benefit of notification cannot be denied in respect of goods lost due to leakage or damage. Hon'ble Supreme Court has held as under:- "2. It is not in dispute that the appellant had imported parts of picture tubes for manufacture of colour picture tubes. Both the input and the manufactured items are cov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the view that no material distinction can be drawn between the loss on account of leakage and loss on account of damage. The words 'for use' used in similar exemption Notifications have also been construed by this Court earlier in the State of Haryana v. Dalmia Dadri Cement Ltd., 1987 (Suppl) SCC 679 to mean 'intended for use'. According to this decision 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 items at any stage. 3. In the circumstances the appeal is allowed but without any order as to costs." As in the present case there is no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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