2010 (11) TMI 347

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....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 benefit of Customs Notification No. 513/86....

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....2-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 imported by them. This notification partially exemp....