1996 (1) TMI 188

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....te, for the Respondents. [Order per : G.P. Agarwal, Member (J)]. - Both these appeals are directed against the common order-in-appeal passed by the Collector of Customs, (Appeals), Madras. 2. Brief facts of the case are that the respondents M/s. Coods Agro Chemicals imported copper scrap and the same was cleared after paying customs duty and c.v. duty. Thereafter, the respondents fil....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... JDR submitted that in terms of the Notification No. 35/81, the respondents had not satisfied the condition No. 2 that is to say they have not followed the procedure set out in Chapter X of the Central Excise Rules. In reply Ms. Manjula Gupta, Ld. counsel submitted that there is no dispute that the subject goods were imported for use in the manufacture of copper sulphate and the same were used as....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....it was stated by the respondents as a matter of fact before him that imported goods were fully used for manufacture of copper sulphate. The Assistant Collector of Customs had not disputed this factual position in his impugned order-in-original. From the order-in-appeal passed by the Collector (Appeals) we also find that this position was also not disputed before him. In the Memorandum of Appeal, t....