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2010 (4) TMI 493 - CESTAT, AHMEDABAD
Stainless Steel scrap - The appellants imported stainless steel melting scrap and claimed the benefit under Notification No. 21/2002-Cus. dated 1-3-2002. A show-cause notice was issued for differential duty stating that the imported goods are covered under Entry No. 202. On adjudication, duty demand was confirmed and differential duty was demand. On an appeal, the duty demand was upheld by the Commissioner (Appeals). Held that - duty reduced to nil for SI. No. 200 in 2008 to improve raw material supply. Assessee can claim concession more beneficial if there exist two exemptions. Exemption allowed.