9911796707
TMI Blog1998 (4) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... r : S.S. Kang, Member (J)]. - The appellants filed this appeal against the Order-in-Appeal No. C 18 AP/84/89, dated 7-2-1990 dated 20-2-1990 (sic) passed by the Collector of Customs (Appeals), Madras. 2. Heard Shri R.N. Ojha, Sr. Asstt. Supervisor and Shri R.S. Sangia, JDR. 3. In this case, the benefit of Notification No. 211/77-Cus. dated 15-10-1977 was denied to the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods imported by the appellants are not in the form of coil strips, sheets, rods, bars, wires and tubes. The petition of the appellant is that as the goods imported by the appellants were manufactured from the alloy they should be taken as alloy for the purposes of Notification No. 211/77-Cus. 4. We find that the issue involved in this case is covered by the decision in the appellants' ow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ys and non-metallic materials. 6. In view of the above discussion, we find that the goods imported by the appellants are not entitled for the benefit of Notification as the goods are not coil strips, rods, bars of the tubes of ferrous and non-ferrous metals. In view of the above discussion, we do not find any merit in the appeal filed by the appellants. Hence, the appeal is dismissed. Ordere ..... X X X X Extracts X X X X X X X X Extracts X X X X
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