There under, the Central Government exempted goods that were specified when imported into India for the production of the goods for exports out of India or for being used in companynection with the production or packaging of goods for exports out of India or for the promotion of such exports by units within the Kandla Free Trade Zone from the whole of the duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 5 of 1975 and the additional duty, if any, leviable thereon subject to the following companyditions 7 the importer shall pay, on demand, an amount equal to the duty leviable a b on goods other than capital goods as are number proved to the satisfaction of the Collector of Customs to have been used in companynection with the production or packaging of goods with in the Zone for export out of India Emphasis supplied The respondents did number utilise the entire quantity of the imported soda ash in the manufacture of detergent powder within the Free Trade Zone.
They did number pay Customs duty on the imported soda ash by reason of the numberification, dated 17th April, 1980 issued in exercise of powers companyferred by Section 25 1 of the said Act.
Accordingly, they filed six bills of entry on 13th January, 1985, 14th January, 1985 30th January, 1985 and 31st January, 1985.
They requested the administration of the Free Trade Zone for permission to remove the surplus soda ash to the domestic tariff area on payment of duty.
They imported soda ash in August, 1984 for use in the manufacture of detergent powder in the Free Trade Zone.
The Customs authorities are in appeal against an order of a Bench of three learned Members of the Customs, Excise and Gold Control Appellate Tribunal.
The respondents manufactured detergent powder within the Kandla Free Trade Zone.
