https://www.taxtmi.com/caselaws?id=90156 The Tribunal overturned the Collector (Appeals)'s decision in a customs case involving imported melting scrap of iron or steel. The Tribunal found discrepancies in the quantities claimed and received, emphasizing the requirement for imported material to be used in the electric arc furnace. Despite the Collector (Appeals) granting the benefit of customs notification to the respondent, the Tribunal sided with the department, highlighting non-compliance with exemption Notification 151/77 due to lesser actual quantity received than claimed in the end use certificates. en-us Fri, 07 Aug 1998 00:00:00 +0530 Mon, 03 Oct 2011 18:11:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90156 The Tribunal overturned the Collector (Appeals)'s decision in a customs case involving imported melting scrap of iron or steel. The Tribunal found discrepancies in the quantities claimed and received, emphasizing the requirement for imported material to be used in the electric arc furnace. Despite the Collector (Appeals) granting the benefit of customs notification to the respondent, the Tribunal sided with the department, highlighting non-compliance with exemption Notification 151/77 due to lesser actual quantity received than claimed in the end use certificates. Case-Laws Customs Fri, 07 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90156