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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 ..... /71-77/2009 - A/308-314/2010-WZB/AHD - Dated:- 22-4-2010 - S/Shri B.S.V. Murthy, Member (T) and Ashok Jindal, Member (J) S/Shri V. Sridharan, R. Nambirajan and Anand Nainawati, Advocates, for the Appellant. Shri R. Nagar, SDR, for the Respondent. [Order per : Ashok Jindal, Member (J)]. - The appellants imported stainless steel melting scrap and claimed the benefit under Notification No. 21/2002-Cus. dated 1-3-2002 vide Entry Serial No. 200. The department is of the view that the goods imported by the appellants are covered 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned DR submitted that the exemption notification has clearly distinguished the Chapter-heading of the goods and classified them in different entries and it is not a case that the description of the goods and Chapter-heading note are not clearly spelt out by the exemption notification and the goods imported by the importer is covered under Entry No. 202 of the said notification and not by Entry No. 200. He, further, submitted that the reliances placed by the learned Advocate are not applicable to this case. 4. Heard both sides. 5. Before 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p 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', which was amended in 2006 and the entry existed at item No. 200 the duty was at Nil rate of duty. It means there was change in Tariff only. But in 2006, at Sr. No. 200, the entry from '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' has been changed to 'Melting scrap of iron or steel' and the rate of duty was same for both the entries. It means 'other than stainless steel or heat resisting steel' has been removed from the entry No. 200 specifically. 6. After 1-3-2008, the provisions reads as under : - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... improve the supply of raw material, he proposed to reduce the duty on steel melting scrap and aluminum scrap from 5% to Nil. From the above, it is clear that the intention of the legislature was also to improve the supply of raw material and with these intents, the duty was reduced to nil. We find force in the contention of the learned Advocate that specific exclusion of the words 'other than' is inclusion of stainless steel. 7. The other contention of the learned Advocate is that the appellant is entitled to get the benefit of Entry No. 200 of the Notifications. We find that in the case of Share Medical (supra), the Hon'ble Supreme Court has held that if the applicant is entitled to benefit under two different notifications or under two ..... X X X X Extracts X X X X X X X X Extracts X X X X
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