2011 (1) TMI 169

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....hs out of the total duty demand of Rs.8 lakhs. By treating the same as sufficient for the purposes of Section 35F, we dispense with the condition of pre-deposit of balance amount and proceed to decide the appeal itself, inasmuch as the issue, according to the appellant, now stands decided by Hon'ble High Court of Delhi.   2. Drawing our attention toPara7.4 of the Commissioner (Appeals) s ord....

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....s for the intended import. Together these words indicate that the item sought to be imported should be an input in the manufacture of exported items which is required for use by the exporter or the supporting manufacturer, as the case may be. For this purpose, the intended input must have a relationship with the export product which is not established in the present case of the appellant. 3. Lear....