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2017 (8) TMI 985 - CESTAT CHENNAIBenefit of N/N. 16/2000-Cus dated 01.03.2000 (Sl.No. 158) - Concessional Rate of Duty - The case of the department is that the appellant has imported re-melting Ingots and that these goods falling under 7204.50 is altogether different category of goods - whether the re-melting Ingots classifiable under CTH 7204.50 is eligible for the benefit of concessional rate of duty under N/N. 16/2000-Cus dated 01.03.2000? Held that: - It is pertinent to mention that the Chapter Heading mentioned in the notification is only 7204 and does not expressly exclude 7204.50. Further, 7204 which is the main heading pertains to Ferrous waste and scrap; re-melting scrap ingots of iron or steel. Thus the main heading 7204 which is mentioned in the notification pertains to re-melting scrap ingots of iron or steel. Though the description of goods in the notification mentions only melting scrap of iron or steel, since the goods fall under the Chapter sub-heading 7204, which takes in re-melting scrap ingots, the appellants are eligible for the benefit of concessional rate of duty in terms of the notification. The appellants have produced end use certificate issued by the concerned Central Excise officer, which supports this contention that they have complied the condition. Demand set aside - appeal allowed - decided in favor of appellant.
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