1996 (12) TMI 220

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....for the Respondent. [Order per : Shiben K. Dhar, Member (T)]. - In this case the appeal had been dismissed for failure to make the pre-deposit of the duty demanded. The ld. Consultant submits that they had since made the deposit in compliance with Tribunal's Stay Order No. 773/1987-B2, dated 17th Aug., 1987 and submits a copy of challan indicating deposit of Rs. 18,537.20. The ld. DR is sati....

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....p;Ld. DR while reiterating department's arguments fairly concedes that this very Bench, following the ratio of the judgment of Kerala High Court and Bombay High Court have decided that such scrap prior to 1-3-1981 could not be considered as crude as covered by Tariff Entry 26A. 5. Similar question came for consideration before Tribunal in case of Collector of Customs, Calcutta v. M/s. U.P.....