2002 (7) TMI 446

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....cate, for the Respondent. [Order per : S.S. Kang, Member (J)]. -  Revenue filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals). 2. Brief facts of the case are that the appellants are engaged in the manufacture of Colour Picture Tubes. The appellants made an import of certain goods after claiming the benefit of Notification No. 36/96-Cus. (N.T.), dat....

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....cture of Picture Tubes as the imported goods were for the manufacture of picture tubes. Therefore, the benefit of the notification is not available to the respondents. 5. The respondents submitted at the time of the import of the goods that they are entitled for the concessional rate of duty and the goods were damaged after clearances which is beyond the control of the respondents. The app....

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....he respondents. As the parts imported by the appellants after claiming the benefit of notification are not used in the manufacture of picture tubes, hence the benefit of notification is not available to the respondents. The respondents relied upon the decision of the Tribunal in the case of National Organic Chemical Indus. Ltd. v. CC, (Import), Mumbai (supra) where while interpretating the notific....