2013 (9) TMI 102

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....ime on the stay petitions, we find that the issue is squarely covered by a decision of this Bench hence, after allowing the stay petitions, we take up the appeals themselves for disposal. 3. We have considered the submissions made by both sides. The issue involved in this case is regarding exemption to imported stainless steel melting scrap falling under Chapter heading -7204.21, in terms of exemption Notification No. 21/2002-Cus dated 01.3.2002. 4. We find that, as correctly pointed out that this Bench in the respondents own case, reported as 2010 (255) ELT 124, has taken following views:- 5. Before arriving at any decision, we have to go through the legal provisions related to respective notification and entry as per Notification....

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....he purpose of melting 5%   --   --   So prior to August 2004, both melting scrap of iron or steel and scrap of stainless steel were charged of duty @ 5% and at Entry No. 200 it was specifically mentioned Melting scrap of iron or steel (other than stainless steel or heat resisting steel), for use in, or supply to, a unit for the purpose of melting, which was amended in 2006 and the entry existed at item No. 200 the duty was at Nil rate of duty. It means there was change in Tariff only. But in 2006, at Sr. No. 200, the entry from Melting scrap of iron or steel (other than stainless steel or heat resisting steel), for use in, or supply to, a unit for the purpose of melting has been changed to Melting scrap o....

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.... Broadly speaking, the steel and stainless steel are steel only. The only difference between them is that of composition of carbon and chromium. The base metal is a steel and stainless steel is only a specified steel, which is nothing but a form of steel. During Budget speech of 2008-09, the Finance Minister stated that, in order to improve the supply of raw material, he proposed to reduce the duty on steel melting scrap and aluminum scrap from 5% to Nil. From the above, it is clear that the intention of the legislature was also to improve the supply of raw material and with these intents, the duty was reduced to nil. We find force in the contention of the learned Advocate that specific exclusion of the words other than is inclusion of s....