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2010 (4) TMI 410 - AT - CustomsLimestone- the Respondents imported Low Silica Limestone (LSL) at Paradeep Port and filed bills of entry claiming full exemption under the Notification No. 79/95-C.E., dated 3 1-3-95. The Original Authority in the earlier Orders held that the content of Calcium Oxide (CaO) was less than 53% which was the minimum requirement in terms of DEEC Licences granted to them. When the matter came before the Tribunal, the Appeal was disposed by remanding the matter to the Original Authority on certain terms. The Original Authority, in the de novo proceedings in pursuance of the Tribunal’s Order, dropped the proceedings for demanding duty after allowing the benefit of the Notification as claimed by the Respondents. Held that- plea of non fulfillment of condition of Cao content not maintainable now as would amount to review of earlier order of Tribunal. No reason to interfere in impugned order allowing exemption under Notification No. 79/95-C.E.
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