2003 (1) TMI 604

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....at, SDR, for the Respondent. [Order per : C. Satapathy, Member (T)]. - Shri Anil Balani, learned Advocate appearing for the appellants takes us through the history of the case which has travelled up to the Apex Court vide [K.R. Steel Union Ltd. v. C.C. Kandla - 2001 (129) E.L.T. 273 (S.C.)]. The impugned order has been passed by the Commissioner of Customs, Kandla in pursuance of Paragraph 1....

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....ed import of New Thyrister Converter and raw materials/inputs for 3 Annealing furnaces and had allowed benefit of Notification No. 77/80-Cus., to the disputed goods except for 11.038 MTs of special steel plates. Against this order, the Department went in appeal to the Tribunal which in its order dtd. 6-8-1999 held that benefit of the said notification will not be available to any of the goods and ....

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....teel plates before the Tribunal which was also not confiscated in the initial order of the Commissioner dtd. 31-3-1993. He further states that even though they had not agitated about Special Steel Plates before the Apex Court, the reasoning applied by the Apex Court to the other materials will apply to the Special Steel plates also. He particularly draws our attention to the finding of the Apex Co....

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....a 9 of the Tribunal's order dtd. 6-8-1999. Shri Balani in his rejoinder states that the reference to Appendix 23 is not correct as the same dealt with 100% E.O.Us only and not units located in the Free Trade Zone. He further states that the unit of the appellant is located in Kandla Free Trade Zone and it is covered specifically under Appendix 21 which is exclusively meant for the said F.T.Z. 5....