1999 (8) TMI 162

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..... [Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is whether the hot rolled steel plates imported by the appellant in 1989 could be entitled to the benefit of the exemption contained in Customs notification dated 16-6-1987. In the order impugned in the appeal, Collector (Appeals) has confirmed the Assistant Collector's finding that benefit would not be av .....

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..... ading as those in the above notification from duty. The intention of the Notification 237/87 was therefore to grant exemption on commodity parts used in the manufacture of these goods in bond. The appellant has imported these plates and therefore the goods entitled to notification. 3. We do not agree that Notification 237/87, as it stood, is either not capable of operation or difficult to un .....

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..... ication therefore grants exemption to such ships, floating structure manufactured in a bonded warehouse also they are cleared from such bonded warehouse for home consumption. 4. In any event, it is not possible to see how the provisions of Notification 33/91 are an aid to interpreting the provision of earlier notification. The latter notification no doubt is supplementary to the exemption co .....

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