https://www.taxtmi.com/caselaws?id=1479 The Tribunal upheld the Commissioner of Customs' decision to grant the benefit of the DEEC Scheme to the respondents and release the goods subject to end-use conditions. The department's appeal challenging the decision was dismissed due to the lack of substantial evidence and failure to establish grounds for interference. The end-use condition requiring melting in a furnace with certification from the Central Excise Range Officer was deemed sufficient to prevent misuse of the goods, and the absence of a request for mutilation further supported the Commissioner's decision. en-us Thu, 15 Mar 2007 00:00:00 +0530 Mon, 14 Apr 2008 18:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1479 The Tribunal upheld the Commissioner of Customs' decision to grant the benefit of the DEEC Scheme to the respondents and release the goods subject to end-use conditions. The department's appeal challenging the decision was dismissed due to the lack of substantial evidence and failure to establish grounds for interference. The end-use condition requiring melting in a furnace with certification from the Central Excise Range Officer was deemed sufficient to prevent misuse of the goods, and the absence of a request for mutilation further supported the Commissioner's decision. Case-Laws Customs Thu, 15 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1479