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2018 (3) TMI 1440
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.... Shri Amit Jain, Ms. Nupur Maheshwari, Advocates for the Appellants Shri R K Majhi, AR for the Respondent ORDER Per: (Dr.) Satish Chandra The present appeal has been filed by the appellant against Order-in-Original No.66/2017 dated 04.10.2017. 2. Brief facts of the case are that during the period under consideration (2012 to October, 2015), the appellant was engaged in the manufac....
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....d Shri R K Majhi, learned DR for the Revenue. 4. Shri Amit Jain, learned advocate submits that the goods which were found defective, against the same, appellant has imported another set of parts on duty payment. He submits that goods were properly utilized but found defective on testing. To support his proposition, he relied on the decision of Ericsson India Pvt. Ltd. Vs. CCE & ST, Jaipur [2015....
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....r hand, Shri Majhi, learned DR supported the impugned order relying on Rule 7 and 7A of the Customs (Import of Goods at Concessional Rate of Duty) Rules, 1996. He also submits that there was no provision to clear the goods as scrap which were not exported. 7. After hearing both the sides, it appears that these components have not been used for manufacture of the finished goods and hence, as per....