2006 (1) TMI 330

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vanur, SDR, for the Revenue. [Order per : T.K. Jayaraman, Member (T)]. -  The appellants are a 100% EOU. They  procure photocopier machines free of duty for use in their plant in terms of Notification No. 53/97 dated 3-6-97. Revenue proceeded against them on the ground that the appellants have not utilized the photocopier as required by the Notification within their factory and the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tions of the Notification. 4. We have gone through the records of the case carefully. The Development Commissioner in his letter dated 29-11-1999 has granted permission to the appellants in terms of para 9.18 of Exim Policy to dispose of unutilized indigenous capital goods namely 1 No. photocopier worth Rs. 45,000/- into DTA on payment  of applicable duties and observance of customs f....