2002 (1) TMI 673

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..... R, for the Respondent. [Order per : Gowri Shankar, Member (T)]. The application is for waiver of deposit of duty of Rs. 26.79 lakhs. The applicant availed of the benefit of the exemption contained in Notification 13/2000 exempting from duty freight and other charges which would otherwise be includable in the assessable value of the goods. Exemption is available to goods of Chapters 72 an .....

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..... ity of an integrated steel plant which it otherwise had. However, the question that would arise is whether the benefit of the exemption would be available to the goods that it produced, not as an integrated steel plant but otherwise i.e. whether the exemption would apply to goods that it manufactured out of the sponge iron that it bought. Having regard to these aspects, we find it appropriate to a .....

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