9911796707
TMI Blog1997 (10) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... ]. In this appeal filed by the Revenue, the issue for our consideration is, whether when the stainless steel tubes imported did not meet the specifications as mentioned in the table annexed to Notification No. 228-A/1983-Cus., dated 17-8-1983, the benefit of the concessional rate of customs duty as prescribed in that notification could be given. The respondents, M/s. Escorts Ltd., had import ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e used as heat element as had been done in the past by the same importers. The Revenue has come in appeal against this order and had pleaded that as admittedly the chromium content was below 19%, the benefit of exemption notification was not available to the importers and that the adjudicating authority should not have extended the benefit of exemption notification to the importers. 2. We have h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 18.97% Nickle 30.87% Outer diameter 9.50 mm Wall thickness 0.70 mm 5. The respondents had pleaded that the slab limit of 0.03% was very nominal and it might be due to personal error or error associated with the different tests. They had pleaded that it should be ignored and it should not be the ground for denying the exemption. 6. We find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hin the specified limits as prescribed in the exemption notification. 8. As there is nothing in the exemption notification that the benefit could be extended even when the specification as given in the table annexed to that notification were not specified, we consider that the view taken by the learned Addl. Collector of Customs was not correct. 9. Taking all the relevant considerations into a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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