1989 (1) TMI 136

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....k to clear from warehouse are Polyphenylene Oxide as described by Item No. 3 in exemption notification dated March 1, 1987 issued under sub-section (1) of Section 25 of the Customs Act and in notification issued under sub-rule (1) of Rule 8 of the Central Excise Rules in respect of countervailing duty. Shri Jayakar, learned Counsel appearing on behalf of the petitioners, submitted that the various....

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....nd that indicates that the imported goods are not one which are entitled to exemption. prima facie it is not possible to accept the submission as even after April 1986 the consignments were cleared on the basis that the goods are entitled to exemption. 2. In these circumstances the best course would be to permit the petitioners to clear the consignments on payment of basic and countervailing du....