2004 (10) TMI 450

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....DR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - The appellants filed a classification list No. 1/93-94, with effect from 1-3-1993 claiming inter alia exemption in respect of lead ingots manufactured out of old scrap and lead under Notification No. 37/81, dated 1-3-1998 (as amended). The adjudicating authority held that the appellant is not entitled for the exemption on the f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n the C.L. is only for exemption under the Notification 37/81, and not under 186/84 as discussed by the original adjudicating authority. The Notification 186/84 is irrelevant. (2)     When several statutory notifications are enforced, the one most beneficial to the assessee should be applied and the assessee cannot be denied the advantage. (3)     The matt....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....1975) has been paid; (c)     lead waste and scrap falling under heading No. 78.02 on which appropriate amount of duty of excise, or, as the case may be, the additional duty leviable under Section 3 of the Customs Tariff Act, 1975 (51 of 1975) has been paid; (d)    lead ash, lead slag and lead residues. The appellant claims that the scrap out of which the lead ....