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Showing contexts for: intermediate component in Commissioner Of Customs vs Kedia Agglomerated Marbles Ltd. on 13 January, 2005Matching Fragments
4. The matter involves -
a) The value of the goods for the purpose of assessment.
b) Denial of benefit of Notification No. 204/92 and resultant duty involved Rs. 54,47,140/-.
c) Imposition of fine and penalty.
5. It is urged by the Department that:-
a) In the instant case, the nexus with import and export is not established, therefore, the goods were not entitled to the benefit under the DEEC Scheme.
b) The Notification No. 204/92 permits duty free clearance of materials, which are defined with explanation clause annexed to the Notification as 'Raw materials, components, intermediates, consumables, computer soft ware and parts required for manufacture' of export products'.