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2017 (9) TMI 1453 - AT - CustomsBenefits of N/N. 21/2002 dated 1.3.2002 - concessional rate of duty - denial on the ground that the respondents have not complied condition of producing the requisite certificate at the time of import - Held that: - the respondents have complied with the condition of producing the certificate at the time of filing the appeal itself. This being the case, the delay in producing the certificate has been rightly condoned by the Commissioner (Appeals) and has given the benefit of the Notification to the respondents. Denial also on the ground that catalyst imported cannot be considered as raw materials or consumables etc. specified in Notification - Held that: - The Hon'ble Supreme Court in the case of COLLECTOR OF C. EX. Versus BALLARPUR INDUSTRIES LTD. [1989 (9) TMI 102 - SUPREME COURT OF INDIA], observed that sodium sulphate can be considered as a raw material - the ground of the department that the respondents are not eligible for notification for the reason that the catalyst imported by them cannot be considered as raw material is not tenable and therefore rejected. Appeal dismissed - decided against Revenue.
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