1991 (7) TMI 179

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....]. - This is an appeal directed against the order-in-appeal No. 1634/87 BCH dated 1-4-1988 passed by the Collector (Appeals). 2. The facts of the case are that the appellants are manufacturers of engine valves. They imported a consignment of welding electrodes valued at Rs. 29,957/-. These Welding Electrodes are required for their actual use in the manufacture of engine valves and they claim....

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....' request to re-export the goods on payment of a fine of Rs. 10,000/-. The present appeal is against the aforesaid order. 3. Shri Shah, the ld. Advocate stated at the outset that they have not cleared the goods either for home consumption or for re-export till date. When they got the telex message from the supplier indicating the chemical composition, they noticed that the goods were not accord....

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....g electrodes are covered by entry against S. No. 554 of Appendix 6. The department's contention that since they are nickel based alloy rods, they are specifically covered against S. No. 547 is not correct, because S. No. 547 covers all such nickel and nickel based alloy in the various forms other than welding electrodes. Hence the order of confiscation is required to be set aside. They are not in ....

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....by actual users and are meant for use as welding electrodes. In the circumstances, merely because they are made of nickel alloy, so long as other evidences clearly indicate that the import is of welding electrodes meant for actual use, their claim for clearance under OGL cannot be dismissed. 'Welding Electrodes' is also equally a specific item and the goods imported are also described as welding e....