https://www.taxtmi.com/caselaws?id=235116 The Tribunal considered prima facie entitlement to customs and special additional duty exemptions on iron and steel melting scrap. It accepted that the scrap fell within the entry in Notification No. 21/2002-Cus and treated that exemption as unconditional, so a prima facie case existed for basic customs duty relief. For special additional duty under Notification No. 23/2003-CE, entitlement depended on compliance with the domestic tariff area clearance conditions and scrap norms; as ad hoc norms were sought only from 04.07.2009, the benefit was not shown prima facie for the earlier period. Partial interim relief was granted, with a pre-deposit of Rs. 10 lakhs and stay of the balance. en-us Wed, 06 Feb 2013 00:00:00 +0530 Fri, 09 Aug 2013 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235116 The Tribunal considered prima facie entitlement to customs and special additional duty exemptions on iron and steel melting scrap. It accepted that the scrap fell within the entry in Notification No. 21/2002-Cus and treated that exemption as unconditional, so a prima facie case existed for basic customs duty relief. For special additional duty under Notification No. 23/2003-CE, entitlement depended on compliance with the domestic tariff area clearance conditions and scrap norms; as ad hoc norms were sought only from 04.07.2009, the benefit was not shown prima facie for the earlier period. Partial interim relief was granted, with a pre-deposit of Rs. 10 lakhs and stay of the balance. Case-Laws Central Excise Wed, 06 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235116