TMI Blog1986 (7) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... eel strips in India. The petitioners have set up a factory at Navsari where hot rolled strips in coil form are cold rolled to final gauges as required by the customers. Under the Customs Tariff Act, 1975 hot rolled stainless steel strips fall under Tariff Item 73.15(2) and the standard rate of duty is 300% ad valorem. By notification dated January 15, 1982 issued by the Central Government in exerc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f end use proof. The petitioners thereupon filed the present petition on August 31, 1982, and by an interim order the goods were cleared on the basis that the exemption granted under the notification is available. The Deputy Collector of Customs, Bombay, subsequently passed the adjudication order dated September 2, 1982, and that order is now under challenge. By the impugned order, the Deputy Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceeding 500 mm, and (b) the import is for the purpose of cold rolling. Shri Joshi submits that in the present case both the conditions were satisfied, and therefore, the benefit must be given to the petitioners. The submission of the learned Counsel is correct and deserves acceptance. It is not in dispute that the hot rolled stainless steel coils imported by the petitioners had a width of 920 mm. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mm and 500 mm. for the purpose of cold rolling. It is difficult to understand how such slitting would debar the importer from claiming the benefit of the notification. Once it is established that at the time of import the coils were of more than 500 mm and the coils were ultimately used for the purpose of cold rolling, then the importer is entitled to the benefit of the notification. In my judgme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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