CEETA INDUSTRIES LTD. Vs. COMMISSIONER OF CUSTOMS, BANGALORE

JUDGEMENT

(1.) THE appellants are a 100% EOU. They procure photocopier machines free of duty for use in their plant in terms of Notification No. 53/97 dated 3 -6 -97. Revenue proceeded against them on the ground that the appellants have not utilized the photocopier as required by the Notification within their factory and therefore demanded duty on the same. The duty involved is Rs. 30,491/ -. The appellate authority upheld the Order -in -Original and passed the impugned order dated 28 -4 -2003. The appellants have strongly challenged the findings of the lower authorities.

(2.) SHRI K.S. Ravishankar learned advocate appeared for the appellants and Shri Ganesh Havanur for the revenue.

(3.) THE learned advocate urged the point that the goods are inside the bonded area and therefore, the demand of duty is pre -mature. He said the appellants had already obtained the de -bonding orders from the competent authority. At the time of de -bonding duty will be paid as per law. The learned SDR reiterated the impugned order -in -appeal and said that the demand of duty is in order as appellants failed to observe the conditions of the Notification.