https://www.taxtmi.com/caselaws?id=95597 Exemption for seized diesel engine components was denied because the goods were consigned to a buyer other than the claimed original equipment manufacturer, and the certificates produced were only general certificates that did not specifically cover the seized goods. The condition for clearance to an original equipment manufacturer was therefore not met. The alternative exemption under Notification No. 217/85 also failed because the prescribed Chapter X procedure was not followed when the components were used outside the factory of production. The duty demand was sustained, but the penalty was reduced as excessive on the facts and circumstances. en-us Wed, 08 Mar 2000 00:00:00 +0530 Tue, 13 Dec 2011 16:41:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95597 Exemption for seized diesel engine components was denied because the goods were consigned to a buyer other than the claimed original equipment manufacturer, and the certificates produced were only general certificates that did not specifically cover the seized goods. The condition for clearance to an original equipment manufacturer was therefore not met. The alternative exemption under Notification No. 217/85 also failed because the prescribed Chapter X procedure was not followed when the components were used outside the factory of production. The duty demand was sustained, but the penalty was reduced as excessive on the facts and circumstances. Case-Laws Central Excise Wed, 08 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95597