2003 (3) TMI 619

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....Respondent. [Order per : Gowri Shankar, Member (T)]. - Appeal taken up for disposal with consent, after waiving deposit. 2. The appellant imported in August, 1990 a consignment of goods described as gold plated plastic moulded round bowls, and filed a bill of entry for warehousing them. The goods were classified in hearing 85.09 of the Customs Tariff. This heading covers electro-mechanica....

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.... the department and raising an alternative plea that even on the classification decided by the department, the benefit of the exemption contained in entry 10 of the table to notification 10/90 would be available. The Commissioner (Appeals) confirmed the classification determined by the Assistant Commissioner and declined to extend the benefit of the exemption contained in the notification by obser....

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....recorded that the Commissioner (Appeals) has declined to grant the claim for exemption. This reasoning is clearly wrong. The ex-bond bill of entry shows the date of payment of duty as 19th November, 1992 and the goods therefore had been removed from the warehouse at this stage. It is the rate of duty prevailing on the date of removal of the goods from the bonded warehouse, that would apply. The Co....