1999 (2) TMI 164

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....per : Gowri Shankar, Member (T)]. -  M/s. Kanoi Steel Corporation, the respondent to this appeal imported a consignment of cold rolled mirror finish stainless steel of AISI-304 quality, and claimed 10 clearance in terms of two advance licences. These licences had been issued against exports of stainless steel utensils made of stainless steel of AISI - 304 specification and obtained by the re....

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....herefore set aside the Asstt. Collector's order and extended the benefit of notification. Hence this appeal by the department. 2. The department representative emphasizes the ground in the appeal that when the import is made by the licence of a transferee, the condition of relevant notification has been satisfied. According to condition (1) of the notification the imported material should be....

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....facture of exported goods. The only difference between the two in terms of such characteristics appears to be that the imported goods were mirror finished whereas the exported goods apparently were not. Both the material were in accordance with the AISA 304 specifications. The mere mirror finish of the goods does not result in the goods not being in accordance with the specifications or characteri....