2017 (3) TMI 450

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... inst order-in-appeal no. 137 (CRC)/2006 (JNCH) dated 25th August 2006 of the Commissioner of Customs (Appeals), JNCH. 2. It would appear that M/s Vinka Industries filed bill of entry 920103 dated 20th July 2005 for clearance of 'cobalt metal powder virgin (unwroght and unalloyed)' being input for manufacture of 'diamond segments'. The goods were assessed to duty at effective rate that they were e .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e authority examined the contentions including the eligibility for exemption, made by the importer and directed the lower authority to re-examine the issue. Revenue is in appeal against this direction. 3. The appeal of Revenue is based on the very same grounds that were noted by the original authority, the decision of the Hon'ble Supreme Court supra and circular no. 24/04 dated 18th March 2004 of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t impede processing of the claim. It also goes on to advice the applicant to either produce an order-in-appeal setting aside the assessment or to get the bill of entry re-assessed. The impugned order does not set aside the said communication which is not disputed by Revenue but merely directs the lower authority to examine the claim for benefit under the said notification. Benefit under the said n .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X