PREMINA EXPORTS AND 24 ORS. Vs. CC

JUDGEMENT

(1.) Appeal Nos. C -87/2002 to C -105 of 2002 are against the Order No. C. CUS 772 -790/2001 dated 29.11.2001 passed by the Commissioner of Customs (Appeals) Chennai, Appeal Nos. C 136/2002 to 139 of 2002 and Appeal No. C -155 of 2002 are against the Order No. 123 -129/2001 TRY (CUS) (PNV) dated 31.12.2001 passed by the Commissioner of Customs (Appeals) Trichy and Appeal No. C/140/2002 is against the order in Appeal No. 130/2001 TRY (CUS) (PNV) dated 31.12.01 passed by the Commissioner of Central Customs (Appeals), Trichy.

(2.) As common issue is involved in these appeals, these have been heard together and are being disposed of by this common order.

(3.) The short point in these appeals relate to availing of additional duty exemption for various machines imported by the appellants in terms of Customs Notification No.29/97 dated 1.4.97. The goods under question have been imported under EPCG scheme for export of textile garments including knitted garments. The authorities below have rejected claims of appellants and hence these appeals.