2001 (10) TMI 668

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..... ent. [Order per : S.S. Kang, Member (J)]. - Appellant filed this appeal against the order-in-appeal whereby the benefit of Notification No. 25/99-Cus., dated 28-2-1999 was denied to the appellant. 2. Brief facts of the case are that appellant is a 100% Export-Oriented Unit for the manufacture and export of formed Aluminium foil . During the month of May, 1999, the appellant cleared the .....

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..... ctive rate of customs duty as 5% when the aluminium foils is imported by the manufacturer of capacitor as the appellants are not manufacturing capacitor. Therefore, the benefit of this notification is not available to the appellant. 5. The contention of the JDR is respect of Notification No. 2/95-C.E., dated 4-1-1995, is that when the goods were sold in India by a 100% Export-Oriented Unit in ac .....

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..... e relevant time, formed aluminium foils attracts the basic customs duty at the rate of 25%. The claim of the appellant is that the effective rate of duty was 5% in view of the Notification No. 25/99-Cus., dated 28-2-1999. The notification provides the concessional rate of duty to the Aluminium foils imported by the manufacturer of the capacitors. The appellants are not the manufacturer of the capa .....

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