2013 (9) TMI 102

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.... 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 No. 21/2002. Pre August 2004, the Notification N....

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.... 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 of iron or steel' and the rate of duty was same for both the entries. It means 'other than stainless steel or heat resisting steel has been removed from the entry No. 200 specifically. 6. After 1-3-2008, the provisions reads as under : - ....

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....ed 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 stainless steel. 7. The other contention of the learned Advocate is that the appellant is entitled to get the benefit of Entry No. 200 of the Notifications. We find that in the case of Share Medical (supra), the Hon'ble Supreme Court has held that if the applicant is entitled to benefit under two different notificat....