2004 (3) TMI 120

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...., President]. - In this appeal at the instance of the assessee, challenge is against the order passed by Commissioner (Appeals) dated 17-1-1997. Commissioner (Appeals) reversed the order passed by the Assistant Commissioner of Central Excise approving the classification list submitted by the appellant granting them the benefit of Notification No. 13/86-Cus., dated 9-2-1986, as amended and read wit....

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....ification lists granting benefit of Notification No. 13/86, dated 9-2-1986 as amended by Notification No. 83/90, dated 20-3-1990. The rate of duty approved the Assistant Commissioner was 15% ad valorem. The above order was challenged by the Revenue before the Commissioner (Appeals) contending that Notification No. 62/94 is not applicable to 100% EOU in view of proviso to Section 5A of Central Exci....

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.... (Appeals) is against the ratio of the decision of the Hon'ble Supreme Court in Goodyear India Ltd. v. CC, Bombay - 1997 (90) E.L.T. 7 (S.C.). 4. Notification No. 83/90, dated 20-3-1990 exempts melting scrap of iron or steel (other than stainless steel or heat resisting steel) falling under Heading 72.04 of the 1st Schedule to the Customs Tariff Act, 1975, when imported into India for use in el....