2014 (5) TMI 751

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the Respondent. ORDER These six appeals arise from of Order-in-Appeal Nos. 42/2003 to 47/2003 all dated 14-8-2003 passed by Commissioner of Customs (Appeals), Bangalore. 2. The appellant, M/s. BASF India Ltd. imported 1 Methoxy Propanol (Solvenon PM) through Cochin port vide six bills of entry during May to August, 2001 and claimed exemption under Notification No. 17/2001-Cus. The said ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ted the appeals. Hence, the appellant is before us. 3. None appeared on behalf of the appellant. 4. The ld. Deputy Commissioner (AR) appearing for the Revenue assisted us in going through the records and submitted that the end-use certificate should have been furnished within a period of three months, which has not been done in the instant case and therefore, the denial of exemption is....