1999 (9) TMI 197

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.... [Order per : Gowri Shankar, Member (T)]. -  The respondent to this appeal imported automatic chain making machines. The goods were cleared granting the benefit of Notification 159/86 according to which as amended and in force when the goods were imported, the machines were exempted from payment of duty if "used in the process and manufacture of gem and jewellery for the purpose of export....

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....ification had been fulfilled. The Collector accepted the submissions. He said that the import trade policy or the notification did not specify that the machine should be exclusively used for export production. In view of the substantial export production that had taken place, there was no case for denying the benefit of the notification. The appeal is against that order. 2. The ground in t....

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....ssing and manufacturing of gems and jewellery "for the purpose of export". If some part of the gem and jewellery processed or manufactured with the use of these machines, has been exported, it follows that the machines have been used for processing or manufacture for the purpose of export. In such a situation, it is true, that the machines have also been used for the processing and manufacture for....

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.....T. (J 16) is illuminating in this regard. Notification 30/60 partly exempted from Central Excise duty steel ingots in which duty paid pig iron is used The department was of the view that the benefit of the notification would be available to Tata Iron & Steel Co. Ltd. in respect of the ingots in the manufacture of which duty paid pig iron and non-duty paid pig iron had been used. The High Court, b....