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2013 (10) TMI 578 - CESTAT AHMEDABADBenefit of Notification No. 4/2006 – Waiver of Pre-deposit - the appellant imported iron ore pellets and claimed exemption from payment of duty under Notification No. 4/2006-CE - Whether the appellant is eligible for the benefit of exemption on the goods imported by them - Held that:- The description of the goods given in the said Tariff heading number reads as ‘iron ore pellets’ - The heading 2601 talks about iron and concentrates, in our view if the pellets are also considered as iron ore then the heading given in the notification talks about exemption to ‘ores’. If the CETA itself considers iron goods imported by the appellant as iron ore pellets, prima facie, denying the benefits of exemption notification to the appellant would not arise - chapter note No. 2 of chapter 26 also seems to indicate a view which is beneficial to the assessee, inasmuch as it talks about meaning of term ores to mean minerals actually used in the metallurgical industry for the extraction of mercury or the metals of heading 2844 or of the metals of section XIV or XV of the Central Excise Tariff Act 1985 - iron ore pellets which are imported by the appellant are used in the metallurgical industry for the extraction of iron which falls under section XVI of the Central Excise Tariff Act-1985 - the appellant has made out a prima facie case for the waiver of pre-deposit of the amount involved on the ground that the benefit of notification No. 4/2006-CE extendable to them – Stay granted.
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