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2011 (1) TMI 438 - CESTAT, BANGALOREDemand - Import of goods - Inbond manufacture - steel contained in the scrap - e provisions of Section 65(2)(b) of Customs Act, 1962 - in terms of clause (b) of sub-section 2 of Section 65 ibid, when any part of the goods resulting from inbond manufacturing operations is cleared from the warehouse for home consumption, import duty shall be charged on the quantity of the warehoused goods contained in so much of the waste or refuse as has arisen from the operations - find that the impugned order is consistent with the above provisions of the statute - Note that the language employed in the sub-section is clear and unambiguous and do not find any scope for a different interpretation of the same - In the circumstances, reject the appeal filed by M/s. Cochin Shipyard Ltd.
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