TaxTMI 
TaxTMI 
2015 (4) TMI 520
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.... K Singh: This appeal has been filed against order-in-appeal dated 1.8.2005 which upheld the order-in-original dated 29.11.2011 in terms of which Customs duty demand of Rs. 6,07,127/- along with interest was confirmed. 2. The issue involved, briefly stated, is as under. The appellants had imported capital goods under the EPCG licence claiming the benefit of Notification No. 110/95-Cus. and were....
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....tificate but on perusal of the related shipping bills, it was found that the goods exported thereunder were not manufactured in the factory where the capital goods imported under EPCG were installed, they were exported from their other factory and thus it was in violation of the provisions of para 4.1 of the EXIM 1992-97 policy. Accordingly, the impugned demand was confirmed. 3. In the appeal pap....
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....ceed to decide the appeal on merit. We find that in terms of para 4.1 of the EXIM policy 1992-1997 "export obligation shall be fulfilled by the export of goods manufactured or produced by the use of capital goods imported under the EPCG Scheme" and in their obligation made to the DGFT for issuance of the EPCG licence, the appellants have declared that they would be exporting goods produced out of ....