2023 (8) TMI 557

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....UDICIAL ) And HON'BLE MR. K. ANPAZHAKAN, MEMBER ( TECHNICAL ) Shri S. Debnath, Authorised Representative for the Appellant Shri Vikram Khaitan, Chartered Accountant for the Respondent ORDER Per Ashok Jindal : The Revenue is in appeal against the impugned order. 2. The facts of the case are that the respondents have imported Aluminium Used Beverage Can (UBC) scrap as per ISRI spec....

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....rd the parties and considered the submissions. 4. Considering the facts that the respondents in their own case for the earlier import as reported in 2010 (258) ELT 107 (Tri.-Cal), this Tribunal has observed as under : "6. We find that the Hon'ble Supreme Court in the case of Hyderabad Industries (supra) relied upon by the Commissioner, which held that if the article cannot be subjected....

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....Limited v. Collector of Customs, Bombay [1992 (61) E.L.T. 352 (S.C.) = (1992) 4 SCC 440] at page 452-453 that Section 3(1) of the Customs Tariff Act 'specifically mandates that the CVD will be equal to the excise duty for the time being leviable on a like article if produced or manufactured in India. In other words, we have to forget that the goods are imported, imagine that the importer had manuf....