TMI Blog2006 (12) TMI 402X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]. This stay application has been filed by M/s. IEE Engineering Enterprises (P) Ltd. for waiver of pre-deposit and stay of recovery of Rs. 2,91,176/- being demand of duty short-levied and interest thereon. 2. The appellants had imported Capacitor Grade Biaxially Oriented Polypropylene (BOPP) Film under two Bills of Entry in 9/2000 and 11/2000 and cleared the goods availing the bene ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pylene (BOPP) film. 2. Ld. Consultant for the appellants submitted that the explanation covered also the entry at the Sl. No. 44 of list A of Notification No. 25/99, though the relevant Sl. No. 44 was actually brought under coverage of the Explanation only on issue Notification No. 28/2003 dated 1-3-03. He submitted that the explanation specifically stated that Plain plastic film included ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 11-8-2000 and No. 70/2003-Cus., dated 6-8-2003; the second one issued after the issue of Notification No. 28/03 dated 1-3-03. As per both the Circulars, the impugned goods were not eligible for the concession originally allowed at the time of clearance of the goods in terms of the Notification No. 25/99-Cus. 4. After examining the records and a careful consideration of the submissions made ..... X X X X Extracts X X X X X X X X Extracts X X X X
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