2017 (2) TMI 424

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....ms under section 3 of the Customs Tariff Act, 1985. Appellant filed claim under Customs Notification No. 94/96 dated 16.12.1996. On adjudication, ld. Authority rejected the benefit claimed under the Customs Notification No. 94/96 on the ground that as per of the conditions laid down under Sl.No. (1) (e) of the said notification, such benefit is not permissible to SSI units for the goods exported under DEEC Scheme. Appellant relies on clause (e) of the notification under column 2 thereof, which is reproduced below:- CUS NTF NO. 94/1996 DATE 16/12/1996 Reimported goods - exported under duty drawback, rebate or bond. Exemption to re-import of goods exported under duty drawback rebate of duty or under bond In exercise of the powers ....

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....bate of Central Excise duty availed at the time of export (d) under bond without payment of Central excise duty Amount of Central Excise duty not paid (e) under duty exemption scheme (DEEC) or Export Promotion Capital Goods Scheme (EPCG) [Emphasis supplied] Amount of excise duty leviable at the time and place of importation of goods and subject to the following conditions applicable for such goods - (I) DEEC book has not been finally closed and export in question is delogged from DEEC book. (II) In case of EPCG scheme the period of full export performance has not expired and necessary endorsements regarding reimport have been made. (III) The importer had intimated the details of the consignment re-imported to the [Assis....

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....umn 3 corresponding to clause (e) appearing in column 2 of the table to the notification. Therefore, appeals are liable to be dismissed. 3. Heard both sides and perused the records. 4. We are unable to find any scope to appreciate pleadings of the appellant when evidence as to whether condition No. (iv) stated above was satisfied by the appellant. Every exemption being subjected to conditions prescribed by the notification, non-fulfilment thereof debars appellant to the notification benefit. Therefore, appellant is directed to plead before the ld. Commissioner (Appeals), as to the eligibility to the exemption under the notification and satisfy him on the compliance to the terms of notification both on substantial ground as well as on ....