2006 (5) TMI 377

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....agha Devi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - The Commissioner has demanded duty of Rs. 21,06,190/- from the appellants by denying them the benefit of Notification No. 16/2000-Cus., dated 1-3-2000 and has also imposed on them a penalty of Rs. 4 lakhs. The demand is in respect of furnace oil imported by the assessee for the purpose of use in the manufacture of f....

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....d are eligible for exemption from BCD and CVD subject to the condition that the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996 shall be followed. It appears that the dispute is largely interpretative. It is submitted by ld. Counsel that all goods "intended for use" in the manufacture of fertilizers would attract the ab....