https://www.taxtmi.com/caselaws?id=80504 The Tribunal upheld the Collector (Appeals)'s decision, confirming that the imported hot rolled coils were eligible for concessional duty under Notification No. 86/86. The Tribunal found that the coils met the criteria for "coils for re-rolling" and were considered semi-finished products. The Tribunal also agreed that the end-use of the coils was not relevant to their eligibility for concessional duty. The appeal by the revenue was dismissed. en-us Wed, 28 Feb 1990 00:00:00 +0530 Fri, 17 Jun 2011 13:04:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80504 The Tribunal upheld the Collector (Appeals)'s decision, confirming that the imported hot rolled coils were eligible for concessional duty under Notification No. 86/86. The Tribunal found that the coils met the criteria for "coils for re-rolling" and were considered semi-finished products. The Tribunal also agreed that the end-use of the coils was not relevant to their eligibility for concessional duty. The appeal by the revenue was dismissed. Case-Laws Customs Wed, 28 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80504