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2017 (4) TMI 198 - CESTAT MUMBAIBenefit of N/N. 25/99-Cus. Sr. No. 143 and sr. no. 87 - denial of sr. 143 on the ground that Description of the goods are not matching serial No. 143 of the said notification - denial of sr. 87 on the ground that goods are not used for manufacturing of Lead tabs for electrolytic capacitors and is used in Plastic Film capacitors - Held that: - the above observation is misplaced in so far as the said Notification is not the end use based notification. Anybody can import the said goods so long as they confirmed to the description given in Sr. No. 87 of List A of the Notification - Sr. No. 143 of List A squarely covers the product and the use. Sr. No. 143 specifically covers the items used in the manufacture of plastic film capacitors, which the appellants manufacture. The only reason, the benefit of Sr. No. 143 has been denied is that the description of the goods does not say that the said product is of non-alloy steel - in absence of any evidence to show that the SPCS was of alloy steel variety, the benefit of Sr. No. 143 of List A of N/N. 25/99-Cus. cannot be denied - appeal allowed - decided in favor of appellant.
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