1997 (10) TMI 137

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Respondents. [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by the Revenue, the issue for our consideration is, whether when the stainless steel tubes imported did not meet the specifications as mentioned in the table annexed to Notification No. 228-A/1983-Cus., dated 17-8-1983, the benefit of the concessional rate of customs duty as prescribed in that notification could....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ication could not be denied as the goods were likely to be used as heat element as had been done in the past by the same importers. The Revenue has come in appeal against this order and had pleaded that as admittedly the chromium content was below 19%, the benefit of exemption notification was not available to the importers and that the adjudicating authority should not have extended the benefit o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....al, and the chemical composition was found as under : Chromium 18.97% Nickle 30.87% Outer diameter 9.50 mm Wall thickness 0.70 mm 5. The respondents had pleaded that the slab limit of 0.03% was very nominal and it might be due to personal error or error associated with the different tests. They had pleaded that it should be ignored and it should not be the ground fo....