TaxTMI 
TaxTMI 
2019 (8) TMI 68
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.... Shri Jitendra Singh, Advocate for the Appellant Shri Pawan Kumar Singh, Authorised Representative for the Respondent ORDER PER: ARCHANA WADHWA The short dispute is involved in the present appeal. The appellant is a 100% EOU engaged in the export of their final product in terms of Notification No.52/2003-cus. They are entitled to import duty free raw material, which is required to be further u....
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....nd that as per the letter of permission (hereinafter referred as LOP) granted by the Development Commissioner, the permission stands granted only to parts used in motor vehicles. Inasmuch as the latching system cannot be considered to be a part of the motor vehicle, the condition of the Notification as regards authorization by the Development Commissioner does not stand satisfied. Accordingly proc....
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....sh LOP issued by the Development Commissioner and the same is to the effect that the item lashing belts system stands included in the earlier LOP dated 27/09/2000 which is modified to that extent. Inasmuch as it is a modification of the earlier LOP, we are of the view that the same has to be held as a clarificatory amendment by the Development Commissioner in which case the Revenue's objection wou....