Case Law Details
Commissioner of CE & ST Vs Maneesh Exports (CESTAT Mumbai)
The appellants have consumed the duty free raw material for achieving the export obligations on yearly basis and on whole as per the LOP issued to them and amended from time to time. No evidence has been produced by the revenue that the terms of LOP have been violated in terms of quantity or value as specified in the said LOP.
Facts-
Respondent is a 100% EQU unit and operating under ‘Letter of Permission’ dated 01.01.2002, issued by the Development Commissioner, Special Economic Zone. They had started their commercial production from 18.01.2004. The letter of permission (LOP) mentioned the finished goods for exports as “Capsules/Tablets of Pharmaceutical Formulations.” LOP was subsequently amended by the letter dated 15.05.2006 to include “Dry Syrup and Suspensions, Injections” in list of final products for export.
The respondent were procuring imported/ indigenous raw material without payment of duty as provided under Notification No 52/2003-CUS dated 31.3.2003 and Notification No 22/2003-CE dated 31.03.2003.
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