2002 (3) TMI 303

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....Member (T)]. - Appellant was working under 100% EOU scheme. They were holding a Customs Private Bonded Warehouse and In Bond Manufacture Licences under Sections 58 and 65 of the Customs Act, 1962 for the manufacture of Diesel Generating Sets. 2. They obtained permission from the Asstt. Commissioner of Customs for inter unit transfer of 'Two Diesel Generating sets' to another 100% EOU and t....

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....ind : (a)     D.G. sets were admittedly included in the list of goods of Notification 126/94 as S. No. 12 of Annexure I thereto by amendment Notification No. 67/96. They would therefore be eligible under Notification 126/94 only after that date. We find the amendment cannot be read retrospective in operation. However, as 'Capital goods', they would be eligible for benefit unde....

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....y well settled. The orders are therefore required to be set aside on this ground itself. (b)     The documents on record admit the position which is not controversial by any party that after permission of the proper officer i.e. Assistant Commissioner of Customs in charge of the consignor appellant herein, the goods were transferred to another bonded warehouse under the provis....