APPEAL NO.K-103 OF 2000, DECIDED ON 15TH MAY, 2001. versus APPEAL NO.K-103 OF 2000, DECIDED ON 15TH MAY, 2001.
Non-payment of Regulatory Duty for Customs Act 1969, in accordance with Special Exemption Order No. 63/97, exempted all machinery and equipment imported for use at the PTA plant on December 12, 1997, within a specified period. Was allowed In the wake of the CGO 12/81, the application will be banned on 14th 1981 and that too, to the extent of the spare parts, as specified in the original order, the applicant for a special exemption order in the unclear language All exemptions from regulatory duty on imported goods were allowed by. Their PTA plant was subject to special exemption order contents during the specified period and could not read other exterior conditions; installation of import machinery was a prerequisite for exemption under Section R506 (I) / 94, In the case of special exemption order, which was not, CGO No. 12/81 has decided that the benefit of such discount is given to the plant and machinery which is acceptable. The spears provided for original approval were imported by appellant as part of the original approval reference, available to Spiers of machinery imported under the original approval tribunal in view of CGG No. 12/81. Approved by authority that is not based on legal reasoning
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