1994 (11) TMI 255

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....ondent. [Order per : V.P. Gulati, Member (T)]. -  By this application the appellant Collector has pleaded for the stay of the order of the Collector of Customs and Central Excise (Appeals), Madras. Under the impugned order, the learned Collector has allowed the respondent the benefit of importation of repaired Decanters without payment of duty under the 100 per cent EOU Scheme. These De....

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....ity without taking into consideration the total value of the repaired Decanters has allowed them import and only the value of the cost of repairs and the freight charges etc. alone was taken into consideration. In any case, he pleaded, the learned lower adjudicating authority should have addressed to the value aspect and should have satisfied that the value of the Decanters as repaired fall within....

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....various provisions of the Import and Export Policy, 1992-97 and has entered reasoned finding as to why the appellants are eligible for the benefit of duty free import in respect of Decanters under the 100% EOU Scheme under the Import and Export Policy 1992-97. He further pleaded that the question of valuation was not considered by the learned lower authority for the purpose of exemption i.e. wheth....

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....ed the pleas made by both the sides. We observe that the appellants could import goods free of duty under the 100% EOU Scheme under the Import and Export Policy 1992-97 within the overall limit of Rs. 300 lakhs. The appellants have already imported goods worth Rs. 215 lakhs. The learned lower authority therefore should have addressed himself as to whether the value of the Decanters as imported aft....