2002 (10) TMI 188

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(J)]. - All the nine appeals are being taken up for disposal as the issue involved is identical and all of them are directed against the same impugned Order passed by the Commissioner of Customs vide which he has confirmed demand of duty of Rs. 16,86,322.00 (Rupees sixteen lakh eighty-six thousand three hundred twenty-two) against M/s. Kitply Industries Ltd. and imposed personal penalty of identic....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ng both sides for some time, we find that an identical issue was considered by the Tribunal in the appellants' own case and vide Order No. A/327, dated 25-5-2001 [2001 (135) E.L.T. 786 (T)], it was held that the appellants were entitled to get the benefit of duty-free importation of the goods which have already been used as components and raw materials for manufacture and for the purpose of replac....