2017 (3) TMI 911

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.... Appellant (s) Shri Pawan Kumar Singh, Supdt. (A.R.) for the Department (s) ORDER The issue in this appeal is, whether the Ld. Commissioner (Appeals) was justified in denying the benefit of concessional rate of duty under Notification No.12/2012-CUS dated 17.03.2012 on the quantity of imported Crude Palm Oil, which was lost in transit on account of its having viscous material, which stick....

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....one & recorded in the regular books of account and register. Some minor variation (shortage) occurs, attributable to leakage/spillage in transit, difference in method of weighment on the weighing scale. It is further admitted facts that the appellant suo moto informed the Revenue, of the shortage in transit, which was approximately 0.267% during May, 2012 to March, 2013 and 033% during April, 2013....

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....ilar facts and circumstances held that the said Rule of the Customs (import of Concessional rate of duty for manufacture of excisable goods), Rules 1996, comes into operation only when the goods are intended to be used by manufacturer for the specific purpose. The word 'intended for use' or the word 'for use' has been explained by Hon'ble Supreme Court in case of BPL Display Devices Ltd. -2004 (17....