https://www.taxtmi.com/caselaws?id=269347 Concessional duty under the exemption notification was available only if the imported parts were used in the registered premises in accordance with the notification conditions. Because the record showed clearance of the goods to another unit at Una that was not registered for the concessional rate, compliance with the exemption conditions was not established. On that basis, a prima facie case for complete waiver of pre-deposit of duty, interest and penalty was not made out, and total waiver was declined. The appellant was required to deposit Rs. 4,00,000 within the stipulated time, while waiver of the balance was granted pending disposal of the appeal. en-us Fri, 24 Oct 2014 00:00:00 +0530 Thu, 31 Dec 2015 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269347 Concessional duty under the exemption notification was available only if the imported parts were used in the registered premises in accordance with the notification conditions. Because the record showed clearance of the goods to another unit at Una that was not registered for the concessional rate, compliance with the exemption conditions was not established. On that basis, a prima facie case for complete waiver of pre-deposit of duty, interest and penalty was not made out, and total waiver was declined. The appellant was required to deposit Rs. 4,00,000 within the stipulated time, while waiver of the balance was granted pending disposal of the appeal. Case-Laws Customs Fri, 24 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269347