2011 (1) TMI 540

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....vocate with P.K. Mittal, Advocate, for the Appellant. Shri N. Anand, DR, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President (Oral)]. - Heard the Senior Counsel for the appellants and the DR for the respondent. The decision of the authorities below refusing to grant exemption benefit under Notification No. 6/06-C.E., dated 1-3-2006 is under challenge in the appeal. ....

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.... authorities below have specifically dealt with the aspect of requirement of compliance of the conditions attached to the Notification No. 21/02-Cus., dated 1-3-2002 and this aspect was not considered while passing the earlier stay application . Undisputedly, the point relating to the requirement of compliance of the Notification No. 21/2002 was also considered in the earlier orders passed by the ....

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.... under serial No. 19 of the annexure to the Notification. Condition No. 19 is that "if the goods are exempt from the duties of customs leviable under the first Schedule to the Customs Tariff Act, 1975 (51 of 1975) and the Additional Duty leviable under Section 3 of the said Customs Tariff Act when imported into India". Obviously, therefore, once the appellant is able to establish that the goods si....

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....2010. 5. The decision of the Authority for Advance Rulings as well that of Apex Court are in relation to the goods imported and applicability of the provisions of the Customs Act, the same cannot be blindly applied to the cases in relation to the goods manufactured in India. 6. For the reasons stated above as well as for the reasons stated in the order dated 3-2-2009 in Stay Applic....