2011 (4) TMI 894

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.... exporter of handicrafts. They imported PVC tray for packing the handicrafts, claiming exemption under Notification No.21/2002-Cus dated 1.3.2002. Serial No.114 of the said notification grants exemption to poly film used for shrink wrapping and cling wrapping of artwares.   2. The lower authorities have denied the exemption by observing that PVC tray imported by the appellant cannot be consi....

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....rst appellate authority. He submits that this being a legal issue, the appellant may be permitted to raise the same at this stage.   4. Countering the arguments, learned DR appearing for the Revenue opposes the prayer of the learned Advocate that Notification No.104/94-Cus dated 16.3.1994 granted exemption subject to fulfilment of certain procedure like execution of bond, etc. and the appell....

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.... already been raised before the original adjudicating authority. As such, as the facts are available on record it is only a legal claim of the notification which is now being raised for the first time.   6. After appreciating the submissions, we agree with the learned DR that this claim was not made before the authorities below. However, we feel that the same is the alternative claim of exem....