1998 (7) TMI 367

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....erials purchased from the ship breaking activity after new Tariff came into force from 1-3-1986 on the ground that the goods in question had paid duty under Tariff Heading 72.15 and not under the tariff headings mentioned under Column (2) Serial No. 2 of the Table to the said notification. In respect of purchases from dealers before new Tariff came into existence, exemption has been denied on the ground that no evidence has been produced to show that re-rollable scrap obtained out of ship breaking was duty paid prior to December, 1985, even though certain invoices of J.K. Entt. and other iron and steel merchants shows payment of duty under protest. 2. Arguing the appeal, Shri K.K. Anand, ld. Advocate submitted that the denial of the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on order, there was no established practice of payment of duty on these items till March, 1986. Therefore, the presumption should be in favour of denying the exemption and not in favour of granting the exemption, stray cases of payment of duty notwithstanding. He also submits that exemption is available under the notification only in respect of goods falling under sub-headings mentioned in the notification. Sub-heading 72.15 is not one among them and therefore, no exemption could be granted in respect of goods which were subjected to duty under 72.15. He also draws our attention to allegation in the show cause notice that the appellant was changing documents to show that they received the inputs from dealers. 4. We have perused the ....