2005 (1) TMI 180

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....pellant had imported a quantity of 2262 Metric Tons of "Melting Scrap of Carbon Steel Shredded Scrap" and the same was released by the Mumbai Customs authority by furnishing a bond that the appellant will use it at his factory to melt the same. The factory at Ratlam Madhya Pradesh is about 500 kilo meters away. They obtained a consumption certificate and submitted the same. However the lower autho....

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....rt of Discharge : Bombay 5. Description of material : Melting scrap of carbon steel       Shredded Scrap conforming to       ISIS Code No. 210/211 6. Quantity as per E/L : 2625.000 M.T. 7. Quantity consumed in Electric Arc Furnace. : 2617.060 M.T. It is certified that your unit have consumed 2617.060....

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....o Ratlamp and also the accuracy of weights when sold and shipped from America. In this case, transportation losses & weighted errors have to be considered. In this case the goods has been transported in about 250 trucks and the road to Ratlamp from Bombay. Such normal transport less cannot be ignored. There is no finding that the loss is a abnormal. b.      This fact th....

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....e lower authority in determining the duty should be upheld. After going throw the abovesaid decision of the Honourable Supreme Court it is found that in that case the manufacturer was issued Show Cause Notices denying the exemption under Notification No. 234/86 alleging that the manufacturer had wrongly availed nil rate of duty on certain quantities of Sorbitol solution which were sold for non-pha....