CESTAT denies customs duty exemption under Notification 12/2012-CE for imported goods failing factory use requirements

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....CESTAT dismissed appellant's claim for exemption benefit under Notification 12/2012-CE (S.No. 332A) for additional customs duty on imported goods. The tribunal held that exemption notifications must be strictly interpreted per Supreme Court precedent in Commissioner of Customs v. Dilip Kumar & Company, with doubts resolved favoring revenue. Appellant failed to satisfy condition requiring goods be used within factory of manufacture or fulfill alternative procedural requirements under condition 2. While rectification applications cannot re-adjudicate substantive issues, tribunal found final order's failure to address S.No. 332A claim constituted mistake apparent on record. Application disposed by substituting relevant paragraph in final order, confirming exemption unavailable to appellant for imported goods not meeting notification conditions.....