https://www.taxtmi.com/caselaws?id=86000 Breach of the conditions attached to goods received under Chapter X procedure placed the duty burden on the user or L-6 licensee, not on the manufacturer. Notification No. 56/78-C.E. made the undertaking the responsibility of the owner or user of the air conditioner and stated that, on breach, the exempted duty portion would be paid on behalf of the manufacturer. Rule 196 likewise required the applicant for the licence to pay duty where goods were not duly accounted for or used in the prescribed manner. Read together, the notification and rules fixed liability for default or misuse on the person obtaining the goods under the procedure. en-us Wed, 11 Sep 1996 00:00:00 +0530 Tue, 09 Aug 2011 15:37:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86000 Breach of the conditions attached to goods received under Chapter X procedure placed the duty burden on the user or L-6 licensee, not on the manufacturer. Notification No. 56/78-C.E. made the undertaking the responsibility of the owner or user of the air conditioner and stated that, on breach, the exempted duty portion would be paid on behalf of the manufacturer. Rule 196 likewise required the applicant for the licence to pay duty where goods were not duly accounted for or used in the prescribed manner. Read together, the notification and rules fixed liability for default or misuse on the person obtaining the goods under the procedure. Case-Laws Central Excise Wed, 11 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86000