2008 (3) TMI 106

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....he appellants in this case has imported a consignment of Zinc Oxide and claimed benefit of concessional rate of duty in terms of Notification No. 155/94. The benefit provided by the Notification is subject to the condition of the appellant has to produce a duty exemption certificate from the officer not below the rank of Joint Secretary to the Government of India, Ministry of Defence as required u....

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....ave requested the Commissioner (Appeals) to consider their alternative plea extending benefit of Notification No. 150/94 instead of Notification No. 155/94, which plea has not been considered by Commissioner (Appeals). However in the written submissions vide their letter dated 19-2-2008 they have maintained their stand that they are entitled to benefit of Notification No. 155/94 and have stated th....