2006 (9) TMI 478

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....llant. Shri Jaikumar, Advocate, for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  The application filed by the department (appellant) is for stay of operation of the impugned order. After examining the records and hearing both sides, we are of the view that the appeal itself requires to be disposed of at this stage. Accordingly, after dismissing the stay application, we p....

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....in dispute. The above Notification allowed concessional rate of duty in respect of "Nickel and articles of nickel" falling under Chapters 75, 85 and 90 vide Sl. No. 438 of the Table annexed to the Notification. In chemical test, the imported item was found to be composed of more than 90% of nickel and the rest other alloying elements. As rightly found by learned Commissioner (Appeals), such an all....

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....of that metal. The cumulative effect of Section Notes 5 & 6 in Section XV of the First Schedule to the Act is that the description of the goods ["Nickel"] used in the above Notification would include 'Nickel Alloys' conforming to the parameters laid down under Section Note 5. In the present case, the goods, admittedly, conforms to the said parameters vide chemical test report. It is also pertinent....