9911796707
TMI Blog1993 (10) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... i K.M. Mondal, SDR, for the Respondent. [Order per : R. Jayaraman, Member (T)]. - For hearing the applicants' appeal on merits, they are required to deposit a sum of Rs. 2,61,86,951 towards duty, as per the order in Appeal No. PCJ/107/1993-BRD, dated 28-7-1993. 2. The issue involved is the eligibility of exemption in respect of ammonia used in the manufacture of melamine. The applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave filed the classification list on 20-3-1990, wherein, they have claimed the benefit of not only the Notification No. 40/85 in respect of usage of ammonia in the manufacture of fertilisers but also in respect of ammonia used in the manufacture of melamine. He referred to the relevant classification lists. The classification list filed in March, 1990 was approved in 1992. Moreover, they replied t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d and claimed benefit of Notification No. 217/86. Even then, the admitted position is that ammonia is used only in the manufacture of molten urea and not in melamine directly. Hence, the benefit of Notification No. 217/86 will not be available. 4. After hearing both the sides, prima facie we feel that the authorities below ought to have considered the eligibility for benefit of Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notification and is eligible for further utilisation in the manufacture of melamine. Considering the prima facie ground, we direct the applicants only to furnish personal bond covering the duty amount within a period of four weeks failing which their appeal is liable to be rejected. On furnishing the personal bond, there shall be stay and waiver of recovery of the duty amount. X X X X Extracts X X X X X X X X Extracts X X X X
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