2017 (4) TMI 198

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....mmissioner (AR), for the Respondent. ORDER [Order per : Raju, Member (T)]. - The appellant, M/s. Krishnonics Pvt. Ltd., imported solder plated copper covered steel wire (SPCS) and claimed exemption under Sr. No. 143 of List A of Notification No. 25/99-Cus. Sr. No. 143 are as follows :- "Lead wires of iron or non-alloy steel plated or coated with other base metals" of CTH 72 or 74 used for....

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.... said Notification, which reads as under :- "Copper clad tin coated steel wire, dia 0.4 mm to 1.2 mm/solder plated copper covered steel wire (SPC) of Chapter Heading 72 or 73 used for manufacturing Lead tabs for electrolytic capacitors." The benefit of the said notification was denied holding as under :- "The goods imported are declared as 'Solder plated copper covered steel wires (SPCS)'....

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....ure of electrolytic capacitors, while the appellants are manufacturing Plastic Film Capacitors. We find that the above observation is misplaced in so far as the said Notification is not the end use based notification. Anybody can import the said goods so long as they confirmed to the description given in Sr. No. 87 of List A of the Notification. However, it is seen that Sr. No. 143 of List A squar....