1999 (10) TMI 72

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.... three learned Members of the Customs, Excise and Gold (Control) Appellate Tribunal. Two Members took the view that the provisions of Section 15(1)(c) of the Customs Act, 1962 were attracted to the facts of the case. The dissenting member took the view that Section 15(1)(a) was attracted. 2. The respondents manufactured detergent powder within the Kandla Free Trade Zone. They imported soda ash ....

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....he following conditions : (7) the importer shall pay, on demand, an amount equal to the duty leviable - (a) ………….. (b) on goods other than capital goods as are not proved to the satisfaction of the Collector of Customs to have been - (i) used in connection with the production or packaging of goods (within the Zone) for export out of India …….(Emphasis supplied) 3. The re....

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....e basis of the said notification, dated 17th April, 1980. They were exempted from paying the "duty leviable" on the imported soda ash that they cleared into the Free Trade Zone by reason of that notification. It was a condition of that notification that they would pay on demand on the soda ash that they had not used in connection with the production of detergent powder within the Free Trade Zone a....