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TMI Blog2010 (4) TMI 493X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under Entry No. 202 of the said Notification. Initially, the Bills of Entry were assessed provisionally. Thereafter, a show-cause notice was issued for differential duty stating that the imported goods are covered under Entry No. 202. On adjudication, duty demand was confirmed and differential duty was demand. On an appeal, the duty demand was upheld by the Commissioner (Appeals). Aggrieved from the same the appellants are before me. 2. Shri V. Sridharan, learned Advocate for the appellants appeared before us and submitted that the Section notes/Chapter notes, which are in the nature of definition would be relevant to when the terms defined in the Section notes/Chapter note appear in the in an exemption notification. He further submitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore arriving at any decision, we have to go through the legal provisions related to respective notification and entry as per Notification No. 21/2002. Pre August 2004, the Notification No. 21/02 and entry reads as under: - Sr. No. Chapter or Heading No. or sub-heading No. Description of goods Standard rate Additional duty rate Condition No. 200 72. 04 Melting scrap of iron or steel (other than stainless steel or heat resisting steel), for use in, or supply to, a unit for the purpose of melting 5% -- 20 201 Omitted 202 7204.21 Scrap of stainless steel, for the purpose of melting 5% -- -- Post August 2004 but pre 1-3-2006, the notification reads as under : - 200 72. 04 Melting scrap of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 201 * * * * * 202 7204.21 Scrap of stainless steel, for the purpose of melting 5% -- -- Post 1-3-2008, the tariff of 'Melting Scrap of Iron or Steel' mentioned at Entry No. 200, the rate of duty was NIL. The main contention of the learned Advocate is that 'steel' covers 'stainless steel' also. He also submitted that the specific removal of words 'other than' mean inclusion of stainless steel in the Entry No. 200. To support this contention, he took us to Customs Tariff, Chapter 72 of 'Iron and steel', which deals with the definition of 'steel' and 'stainless' are as under : - "Steel - Ferrous materials other than those of heading 7203 which (with the exception of certain types produced in the form of castings) are usefully ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to such benefit. In the case of M/s. Indian Petrochemicals (supra), the Hon'ble Supreme Court was of the view that if two exemption notifications are applicable in a given case, the assessee may claim benefit of the notification, which was more beneficial. Further, in the case of HCL Ltd. (supra), the Hon'ble Apex Court has held that where there are two exemption notifications that cover the goods in question, the assessee is entitled to the benefit of that exemption notification which may give him greater relief, regardless to the fact that that notification is general in its terms and the other notification is more specific to the goods. Further, in the case of Coca-Cola India Pvt. Ltd. v. CCE, Pune-III - 2009 (242) E.L.T. 168 (Bom.) = ..... X X X X Extracts X X X X X X X X Extracts X X X X
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