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Issues:
Appeals against orders passed by Collector of Customs (Appeals) upholding Asstt. Collector of Customs' decisions regarding import of Stainless Steel Flats; Interpretation of Notification No. 259/82-Cus for exemption based on cross-sectional dimensions; Applicability of previous decisions by the Tribunal in similar cases. Analysis: The appeals were filed against orders by the Collector of Customs (Appeals) upholding the Asstt. Collector of Customs' decisions concerning the import of Stainless Steel Flats with specific dimensions. The main issue revolved around the interpretation of Notification No. 259/82-Cus for claiming exemption based on the cross-sectional dimensions of the imported goods. The Asstt. Collectors rejected the refund claims, stating that the cross-section dimension exceeded the limit specified in the Notification. The Collector (Appeals) also upheld these rejections, emphasizing that the cross-sectional dimension should be less than 10mm as per the Notification. One of the grounds for rejection was that in the case of rectangular sections, the cross-sectional dimension is considered as the distance between opposite angles, which in this case was deemed to be more than 10mm. The appellants argued that a similar issue had been previously decided in their favor by the Tribunal in a case involving the same goods and dimensions. They contended that the ratio of the previous decision was applicable to the present case, warranting a favorable outcome for them. On the other hand, the Department's representative supported the Collector (Appeals) orders and reiterated their arguments presented in the previous decision relied upon by the appellants. Upon careful consideration of the submissions and the previous Tribunal decision (No. 435/89-B2 dated 12-12-1989), it was noted that the previous case involved identical goods and dimensions as the present appeal. The Tribunal in the earlier case had interpreted the Notification criteria, highlighting that there was no specific definition of cross-sectional dimension. Referring to trade practices and definitions from relevant sources, the Tribunal concluded that the claim for a lower duty rate was valid based on the identified cross-sectional dimension for flat products. It was also noted that the department had failed to provide a clear basis for diagonal measurements in the case of rectangular flats, especially since this criterion was introduced at the appellate stage without prior notice to the appellants. In light of the previous Tribunal decision's relevance to the current appeal, where the appellants, imported product, and Notification under consideration were identical, the impugned orders were set aside, and the appeals were allowed.
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