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2016 (12) TMI 699 - CESTAT MUMBAIBenefit of Notification No. 25/99-Cus dated 28.2.1999 - concessional rate of duty on ‘Strontium Carbonate’ falling under Chapter 28 used in manufacture of “Glass Shells/Parts for Colour Picture Tubes” - certificate in terms of Rule 4 of the said Rules - Held that: - Exhibit –‘H’ of the appeal memorandum is a letter of the appellant addressed to the Dy. Commissioner of Customs, wherein they have claimed that they had sought exemption under Notification No. 25/99-Cus. In the said letter, they have also claimed that they had submitted a copy of the certificate also. In the letter, there is no mention of request of reassessment under Section 149, though the gist of the letter clearly indicates that they are seeking reassessment and rectification of mistake - matter is remanded to the original adjudicating authority to reexamine the case of the appellant in light of Section 149 of the Customs Act, 1962 - appeal allowed by way of remand.
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