2006 (12) TMI 402

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....SDR, for the Respondent. [Order]. -  This stay application has been filed by M/s. IEE Engineering Enterprises (P) Ltd. for waiver of pre-deposit and stay of recovery of Rs. 2,91,176/- being demand of duty short-levied and interest thereon. 2. The appellants had imported "Capacitor Grade Biaxially Oriented Polypropylene (BOPP) Film" under two Bills of Entry in 9/2000 and 11/2000 ....

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....ilm" includes Biaxially Oriented Polypropylene (BOPP) film." 2. Ld. Consultant for the appellants submitted that the explanation covered also the entry at the Sl. No. 44 of list 'A' of Notification No. 25/99, though the relevant Sl. No. 44 was actually brought under coverage of the 'Explanation' only on issue Notification No. 28/2003 dated 1-3-03. He submitted that the explanation specific....

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....nt and cited the Board's Circular No. 66/2000-Cus. dated 11-8-2000 and No. 70/2003-Cus., dated 6-8-2003; the second one issued after the issue of Notification No. 28/03 dated 1-3-03. As per both the Circulars, the impugned goods were not eligible for the concession originally allowed at the time of clearance of the goods in terms of the Notification No. 25/99-Cus. 4. After examining the re....