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2016 (8) TMI 799

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....lant Shri K. Poddar, D.R.- for the respondent ORDER This appeal is directed against the impugned order dated 13.12.2010 passed by the Commissioner of Customs (Appeals), Jaipur. 2.  The brief facts of the case are that the appellant is engaged in the manufacture and export of handicrafts furniture.  For the purpose of manufacture of the said goods, the appellant imports polish....

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....oner (Appeals).  Hence, the present appeal before this Tribunal. 3.  Ms. Rinky Arora,  ld. Advocate appearing for the appellant submits that the conditions of the notification have been duly complied with by the appellant for duty exemption contained in the Notification dated 1.3.2002.  She further submits that upon verification of the records of the appellant, since the EPC....

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.... Louis Shoppe - 1996 (83) ELT 13 (SC). 5.  We have heard ld. Counsels for both sides and perused the record. 6.  We find that EPCH which is a sponsored organisation under the Ministry of Textile, Government of India, upon verification of the records maintained by the appellant, has certified inter alia, that handicraft goods have been exported by the appellant on due compliance of ....