2006 (5) TMI 251

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....ddy, JDR, for the Respondent. [Order per : S.L. Peeran, Member (T)]. -  This appeal arises from Order-in-Appeal No.193/2003-Cus. dated 31-12-2003 by which Customs duty has been levied in respect of fire float manufactured "in-bond". The appellants have imported raw material and spare parts for the manufacture of fire float under Notification No. 21/2002-Cus. dated 1-3-2002 (Sl. No. 353)....

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....e appellants on the ground that there is no condition in the said notification for exporting the goods manufactured "in-bond". For the goods manufactured "in bond" and in India, no customs duty is leviable. The learned Counsel submits that in their own case, in a subsequent matter, the Commissioner (Appeals) in Order-in-Appeal No. 141/2004 dated 19-8-2004 has appreciated the matter and after due c....

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.... was no import of any ocean going vessel. They had imported only spare parts and raw materials for the manufacture of the vessels namely, "fire float". There is no provision for levying customs duty for the manufacture of goods within India.   5. On a careful consideration of the submissions made by both the sides, we agree with the submissions made by the learned Counsel. On a p....

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....seen from the facts stated above, the appellants have manufactured dredger in the bonded premises so declared under Section 65 of the Customs Act, 1962. The appellants received raw material and parts in these premises and warehouse the same without payment of duty. They also procure indigenous raw material. Using both types of materials, the dredger was manufactured. On clearance of the dredger fr....