4190/2003, C.A. Nos.
9565 9569/2003, C.A. Nos.
In all these Appeals the Respondents are manufacturers of textile garments.
29/97 Cus dated 1st April, 1997 exemption from custom duty was granted to capital goods, companyponents and spares thereof etc.
Under the proviso if the capital goods were imported for manufacture of items mentioned therein then they were exempted from payment of whole of the additional duty.
WITH C.A. Nos.
3538 3562/2003, C.A. Nos.
1284 1285/2004 and A. No.
1975/2003, C.A. Nos.
3761 3763/2003, C.A. No.
2619/2004 N. VARIAVA, J. All these Appeals are being disposed of by this companymon Judgment as the facts are identical and they all involve a companymon point.
9306 9311/2003, A. Nos.
1277 1283/2004, C.A. Nos.
By Notification bearing No.
The relevant portion of the Notification reads as follows Exemption to capital goods, companyponents and spares thereof etc.
Thus, if the capital goods were imported for manufacture of textile garments then, under this Notification, the importer would be exempted from payment of customs duty and additional duty.
