2004 (11) TMI 263

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....ssue raised in this appeal is whether Customs authorities were right in denying concessional rate of duty as applicable to goods imported under Project Import by the appellant. Material facts are that the appellant is engaged in the manufacture of wires. In 1992 it obtained permission to expand the capacity to produce High Tensile Stranded Low Relaxation Wires from 9600 tonnes per annum to 20,000 ....

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....ty had not increased substantially to make it eligible for the concession. When the matter was taken before the Commissioner (Appeals), Commissioner confirmed the order of the Dy. Commissioner. The present appeal is directed against that order. The submission of the appellant in the present appeal is that the lower authorities have committed an error in taking the over-all capacity of production i....

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....o what was the expansion in the High Tensile Stranded Low Relaxation Wire Unit, since the reports referred to by the lower authorities speak in terms of over-all production. 3. The appellants are right in their contention that expansion in the capacity to produce High Tensile Stranded Low Relaxation Wire Unit alone was to be taken into account, while deciding the appellant's claim for project i....