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Showing contexts for: intermediate component in Commissioner Of Customs (Exports) vs M/S.Stumpp on 5 December, 2014Matching Fragments
2) Whether the appellate tribunal is correct in allowing the appeal when the respondent had imported materials duty free under DEEC scheme which have not been used in the manufacture of resultant products covered by the advance licenses?
2. The respondent is a manufacturer of helical springs. During the period 1996-2000, they obtained 24 advance licences and imported raw material, viz., spring steel wires, to be used in the manufacture of resultant products, which have already been exempted under the said scheme. The DRI, based on investigation, issued a show cause notice invoking the extended period, alleging suppression. The allegation of the DRI is that the raw material imported under the advance licenses as replenishment, were different from the raw material used in the manufacture of exported goods in terms of character, thickness, etc. The respondent imported spring steel wires by seeking the benefit of Customs Notification Nos.149/1995-Customs dated 19.9.95, 30/1997-Customs dated 1.4.97, 31/1997-Customs dated 1.4.97 and 51/2000-Customs dated 27.4.00. The notifications provide for 'Nil' rate of duty on raw materials, components, intermediate products, samples and parts required for the manufacture of resultant products. Those notifications are a sequel to Customs Notification No.204/1992-Customs dated 19.5.92.