2002 (2) TMI 1144

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.... DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  Hindustan Lever Ltd. set up a factory in the Kandla Free Trade Zone for manufacture and export of cosmetic goods and electronic goods. It imported for this purpose various items of capital goods and raw materials, for which it claimed, and was granted, exemption from duty contained in Notification 77/80. Notice issued ....

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....ot be used for making even a batch. Some of the items are "contaminated and microbiologically unfit." Areton gas could not be used because many other manufacturers had switched to environmental friendly material. Packing materials such as labels and cartons were intended for fulfilling specific order and could not be used for any other purpose. 3. In regard to electrical goods, the appella....

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.... is stated that goods were imported from 1989-1991. The request for extension of the warehousing period was made only in April, 1994 at least two years after the bond period had expired. No satisfactory reason is advanced for this delay. We are told that this occurred because of a consequence of the splitting upon of the U.S.S.R. into constituent republics reducing the demand there. Apart from the....

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.... to any wilful act, negligence or default of the importer and hence covered by paragraph 96 of the notification. It is stated that some of the raw materials for the cosmetics became contaminated because they were not used for long. Failure to use them was entirely due to the negligence or in fact the conscious decision of the appellant. We do not see anything turns on to say that the goods were st....