2015 (4) TMI 808

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.... : Mr M Kannan ORDER Per: Pradip Kumar Das: Revenue filed this appeal against the order of Commissioner (Appeals), whereby, the communication by letter dated 08.09.2004 of the Deputy Commissioner of Customs was set aside and the appeal of the respondent was allowed. 2. The relevant facts of the case, in brief, are that the respondent imported Iron Plates, Sheets, Tubes and Pipes classi....

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....missioner of Customs by letter dated 08.09.2004 informed that the Notification is a conditional one subject to fulfillment of condition of Customs (Import of Goods at Concessional Rate of Duty For rate of Duty for Manufacture of Excisable Goods), Rules, 1996. It is stated that the said Rules would be compiled at the time of assessment of goods at the port itself. But the respondent had not opted a....

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....s (supra) is conditional one and, therefore they should have claimed benefit of concessional rate of duty at the time of filing of in-bond Bill of Entry. The Deputy Commissioner of Customs rightly observed that the request for availing the exemption Notification cannot be considered at the time of clearance from warehouse under ex-bond bills of entry as the respondent is unable to comply with the ....

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....umption under Section 46, on the date on which a bill of entry in respect of such goods is presented under that Section; (b) in the case of goods cleared from a warehouse under Section 68, on the date on which a bill of entry for home consumption in respect of such goods is presented under that section; (c) in the case of any other goods, on the date of payment of duty." 5. Clause (b) of ....