2007 (6) TMI 16

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....sphate' and filed bills of entry for its clearance claiming the benefit of exemption from Special Additional Duty (SAD) [a contemporary levy under Section 3(5) of the Customs Tariff Act, 1975] under Notification No. 20/06-Cus., dated 1-3-2006. In respect of the imports covered under Appeal No. C/497/2006, their claim under the Notification was in terms of S. No. 1 in the Table annexed thereto. Acc....

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....s connection, he has relied on the Hon'ble High Court's decision in Tamil Nadu Khadi & Village Industries Board v. Commissioner of Central Excise, Madurai [2001 (129) E.L.T. 36 (Mad.)], wherein it was held by the court that an assessee was entitled to raise a legal plea at any stage of litigation. Learned SDR has contested this argument. After considering the submissions, we are not impressed with....

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....6 stands dismissed. 3. The facts of the case covered by Appeal No. C/172/2007 are different in that the appellants had raised a claim under S. No. 4 ibid before both the lower authorities as an alternative to their claim under S. N 1 ibid. The authorities considered the alternative claim but rejected the same on the ground that 'rock phosphate' did not fall under Chapter 31 of the CTA Schedule ....

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....orn.)] and (iii) Star Chemicals (Bombay) Ltd. v. Union of India and Others [1980 (6) E.L.T. 133 (Bom.)]. We have heard learned SDR who has pointed out that the 'rock phosphate' by the appellants were captively used in the manufacture of phosphoric acid', a chemical which found varied uses such as in fertiliser industry, dentistry and food processing industry. It is submitted by learned SDR that th....