TaxTMI 
TaxTMI 
2017 (12) TMI 608
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....ional duty of customs and cess thereon in terms of Notification No. 6/2002-CE dated 01.03.2006. The said notification permits removal of specified goods without payment of duty, if they are intended for installation of a cold storage, cold room, or refrigerated vehicle used for preservation, storage or transport of agricultural produce. Necessary B-1 General Bond was executed on 29.04.2006 and the same was accepted by the jurisdictional Dy. Commissioner on 25.07.2006. It appeared to the department that the equipments procured by the appellant availing the Notification concession are interchangeable from one room to another and could be used for storing non-agricultural produce also. A statement dated 19.06.2008 of Shri N. Periya Thiruvadi, ....
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.... and drew a mahazar which stated that chambers 6 & 6 contained mango slices, mango pulp, sweet corn, potato slices. Further it contained 30 cartons of frozen shrimp in chamber No. 6 and 70 cartons of shrimp in chamber No.7. iv) The show cause notice proceeded only on the basis that equipments imported could be used for storing agricultural and non-agricultural produce. Hence the action proposed in the show cause notice was based only on assumption and presumption. v) The Dy. Commissioner has in paragraph 15 of the order has conceded that initial investigation had shown that there was no observation or finding to conclusively prove that the appellant had been misusing the imported goods under dispute and that they are not u....
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....available only to certain specified refrigeration equipments only if they are intended for installation of cold storage, cold room etc., or used for preservation, storage or transport of agricultural products. Ld. AR submits that the condition intended for will mean that only agricultural products that the equipment could only be used for preservation/transport of the agricultural produce. The impugned equipments procured by the appellants can be used for storage of goods other than agricultural produce. Further, in one of surprise visits departmental officers have found that in addition to the agricultural produce 100 cartons of frozen shrimps had also been stored. The appellants cannot therefore get concessional benefit of the said notifi....
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.... used by the undertaking in the generation and distribution of electrical energy, the phraseology used in the exemption clause would have been different as, for example, goods actually used or goods used . 5.3 Discernably, the above judgment of the Hon'ble Apex Court elucidated the scope of the term "for use". However, analogously applying the ratio therein to the facts of the present appeal, we are of the considered view that the term "intended to be used" should not be interpreted as "intended to be used only" or intended to be used exclusively". The tenor and language of the relevant notification entry and condition certainly do not that carry any such rigidity. As long as the goods are used for the intended purpose, in this case, tha....