1991 (4) TMI 130

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....ee query memos issued by the Customs authorities to the petitioners in respect of certain imports made by them. 2. The petitioners manufacture steel scaffolding tubes and use for that purpose secondary steel sheets, coils, strips, coated and uncoated. On 10th November 1988 a concern in Japan, Titanco Anslat, placed upon the petitioners a purchase order for 5,000 MTs. of newly rolled galvanised ....

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.... were also issued a Duty Exemption Entitlement Certificate which referred to the goods to be imported as "Secondary sheets/coils/strips, coated/uncoated". 3. The petitioners manufactured the resultant product and exported a part of the same. Necessary entries in the DEEC book were made and the petitioners became entitled to import 1,196.53 MTs. of the steel raw material without payment of duty.....

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....ed in respect of a bill of entry filed on 6th February 1990 which stated, "This bill of entry cannot be cleared as the issue of coated tubes to be manufactured out of coated tubes to be manufactured out of coated sheets is not settled yet..." On 22nd March, 1990 a third query memo was issued in respect of a bill of entry filed on 12th March 1990 which stated thus : "The issue of coated tubes to be....