2002 (5) TMI 436 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai upheld the lower appellate authority's decision regarding the import of Tin Mill Black Plate (T.M.B.P.) coils for the manufacture of electrolytic tin plates. The respondents sold a damaged portion of the imported coils, leading to a duty demand and penalty. The Tribunal ruled in favor of the respondents, stating that the damaged coils were intended for the manufacturing process, and the benefit of concessional duty rate applies even if some quantity is unusable. The appeal by the Revenue was rejected.