TMI Blog2016 (8) TMI 616X X X X Extracts X X X X X X X X Extracts X X X X ..... the exemption Notification. It is found from the available records that end use Certificate has not been produced within the stipulated time frame and no extension has been sought for by the importer. Thus, the condition of the notification has not been fulfilled by the appellant, for which, the duty liability is required to be discharged. Valuation – heavy melted scrap of iron and steel – c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt confirmed in the adjudication order and upheld in the impugned order are not correct inasmuch as the differential duty has been calculated at the rate of 35% when the tariff rate was 10% advalorem. The further grievance of the appellant is that since the end use Certificate was submitted by M/s Rathi Ispat Ltd. to the Jurisdictional Assistant Commissioner, the differential duty cannot be dema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otification for the quantity of 57.08 and 70.90 MT respectively on the ground that such quantity of goods were received by the importer and the end use Certificate were produced. However, with regard to the shortage quantity, the duty demand was confirmed on the ground of non-fulfillment of the conditions mentioned in the exemption Notification. We find from the available records that end use Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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