1992 (1) TMI 249

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....der per : G.P. Agarwal, Member (J)]. - Being aggrieved with the impugned Order-in-Appeal, so far as it relates to CV Duty (Additional Duty), the Revenue has filed the present appeal. 2. Shortly put, the facts of the case are that, the respondents M/s. India Metal Industries, Madras, imported one lot of re-rollable scrap. The goods were assessed to duty under Item 73.15(1) CTA and C.V. Duty at R....

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.... of used unserviceable item. Similar items (used for unserviceable item) cannot be held as falling under 26AA CET besides they cannot be held as 'arising out of manufacture' to attract CED. The Revenue has filed the present appeal challenging the findings of the Collector (Appeals) in so far as it relates to levy of additional duty. The respondents have also filed their Cross-objections, submittin....

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....To buttress his submission, he cited the judgment rendered by the Apex Court in the case of Khandelwal Metal & Engg. Works v. Union of India - 1985 (20) E.L.T. 222, wherein it was held that the Additional Duty of Customs as referred to in Sections 2 and 3 of the Customs Tariff Act, 1975 is not the countervailing duty and application of process of manufacture to the imported article irrelevant for ....