AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2017 (3) TMI 1119
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....ch 2005. 2. Appellant manufactures 'jelly filled telephone cables' for which they had imported 'copper cathode' valued at Rs. 1,55,33,929/- vide bill of entry no. 28 dated 1^st June 2005 classifying the cathodes under 7408.1190 and claiming benefit of exemption no. 25/2005-Cus dated 1^st March 2005 at serial no. 33. The said exemption notification entitles them to concessional rate of duty for all goods used in manufacture of goods specified in serial no. 1 to 32 subject to the importer complying with the procedure set out in Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Goods) Rules 1996. The claim for exemption notification was rejected on the ground that the importer did not have the facility for conversion ....
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.... factory of importer alone can initiate and continue proceedings. That the manufacturing can be can be carried out on behalf of the importer at any other premises has been laid down by the Tribunal in Tamil Trading Corporation v. Commissioner Of Central Excise [2006 (198) ELT 539 (Tri.-Chennai)] '6. We have gone through the records of the case carefully. The Customs Notification No. 21/2002-Cus provides concessional rate of duty for imported Page 0588 Crude Palm oil for the manufacture of refined oil. Condition 5 of the Notification stipulates that the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. Before the introduction of the above Ru....
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.... embraced by the Government of India in all its policies relating to Customs, Excise and Foreign Trade as revealed in a plethora of policy documents, legislation, and procedures. In the Exim Policy actual user includes a person who utilizes the imported goods for his own use in another unit including a jobbing unit. Gujarat High Court in the case law cited by the ld. Advocate has clearly spelt out that for excise purposes manufacturer includes a person who gets his goods manufactured from the facilities owned by another person. The Board's Circular dated 6.2.2002 enables a manufacturer to send duty free goods received to another manufacturer having registration for carrying of repairs/reconditioning etc. In the above said Circular the B....
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....that literal meaning of statute should be abandoned if it leads to unjustified results. In that case, goods imported under Concessional rate of duty for Use in one factory were transferred to the factory of the importer at another place under certain circumstances. The Commissioner (Appeals) decided in favour of the importer. Revenue came in appeal before the Tribunal. The Tribunal held that the importer was entitled to exemption as neither the Rules nor the Notifications itself prohibited such transfer. The above decision was held in the context of the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. The ratio of the above decision is applicable to the present case also. The fact that C....
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....t. Business environment has its own dynamics. In the present case, due to reasons beyond the control of the respondents, the imported goods could not be used in the factory at Bangalore. There is nothing wrong in the respondents' being prudent businessmen in taking a decision to use these goods for the intended purpose in their factory at Gurgaon. It is only with this intention, they approached the jurisdictional DC who in turn directed them to seek AC's permission. This is very clear from the letter addressed to the Additional Commissioner. Under these circumstances, to say that the respondent intentionally diverted the goods with an intent to evade duty is not at all justified. It is also seen that neither the Notification nor the....
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....th Day that which is not lawful? He replied : 'The Sabbath was made for man, and not man for the Sabbath. And St. Paul put the principle, saying: 'The letter killeth, the spirit given life.' When I was a boy, we were not allowed to play cricket or tennis or any other game on a Sunday. Nor was anyone else in Whitchurch. Were our parents all Pharisees? Not in the least. It just shows how a bad interpretation of a Commandment continues from one generation to another. On rare occasions it may serve the ends of justice to stick to the letter: as when Portia argued that 'a pound of flesh' gave 'no jot of blood.' She was justified in thus sticking to the letter because she was interpreting a forfeiture clause, ....