2001 (11) TMI 816

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....Shri J.J. Bhatt with A.M. Dave, Advocates, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The question for consideration in this appeal is whether the benefit of Notifications 296/92 and 297/92 both issued on 18-11-1992 would be available to the goods imported by the respondent, deposited in a private bonded warehouse on 14-7-1992 and removed from it in February, 1993. ....

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....catalysts containing platinum, palladium or silver produced out of certain metals sent out of India subject to the conditions therein. The exemption contained in the notification is from so much of the duty, as is in excess of the duty which would be leviable if the value of the goods were equal to the aggregate of the production or processing costs (the elements of which are specified) and the in....