2010 (11) TMI 347

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ation No. 210/82-Cus., dated 10-9-1982. The customs authorities took the stand that the licence was not valid for brass-plated high carbon steel wires and hence clearance could not be allowed. Subsequently, however, clearance without payment of duty was allowed as per an interim order issued by the Hon'ble Bombay High Court in a writ petition filed by the importer. Later on, the writ petition was disposed of with liberty to the department to adjudicate the issue in accordance with law. The show-cause notice, issued for this purpose, proposed to deny the benefit of the above notification to the importer and to recover duty at tariff rate from them. The party contested this proposal on numerous grounds. Alternatively, they also claimed the be....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....fore the benefit of Notification No. 210/82-Cus. should be granted in respect of the imported raw material. As rightly submitted by the learned SDR, this benefit is not available to the appellant inasmuch as "M/s. Oil and Natural Gas Commission" was omitted from the text of the notification much before the importation. Obviously, any goods manufactured out of the imported raw materials was not supplied to any of the agencies specified in the opening paragraph of Notification No. 210/82-Cus. as amended by Notification No. 517/86-Cus., dated 30-12-1986. 3. The next question arising for consideration is whether the alternative claim of the appellant under Notification No. 513/86-Cus., dated 30-12-1986 is admissible to the goods importe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....as argued that the distinction between high carbon steel wires and brass-plated high carbon steel wires is not material to the appellant's claim under Notification No. 513/86-Cus. inasmuch as neither the import licence nor the notification contained any mention of tariff entries pertaining to import goods. The learned SDR has, in this context, referred to the various sub-headings under Headings 72.17 of the Customs Tariff Schedule. He has submitted that the goods imported by the appellant would be classifiable under the single-dashed sub-heading "wire of iron and non-alloy steel containing by weight 0.6% or more carbon". He has further pointed out that the raw material licensed for importation by the appellant would be covered by the double....