9911796707
TMI Blog2002 (5) TMI 436X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : Jyoti Balasundaram, Member (J)]. The respondents herein imported a consignment of 12 coils of Tin Mill Black Plate (T.M.B.P.) weighing 96.045 MTs and cleared the same at concessional rate of duty in terms of ad hoc exemption Notification No. 169, dated 10-10-90 which provided for concessional rate of duty on TMBP coils imported by MMTC for the manufacture of electrolytic tin pl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0/- in lieu of confiscation as well as penalty of Rs. 50,000/- each on the respondents herein under Sec. 112(a) of the Customs Act. The Commissioner (Appeals) set aside the order of the Addl. Commissioner holding inter alia that the goods in question were intended for the manufacture of electrolytic tin plates but could not be used due to damage. Hence, this appeal by the Revenue. 2. We have hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is generated in the process, is directly applicable to the present case. The entire quantity of inputs should be considered to have been used in the manufacture of electrolytic tin plate. Following the ratio of the above order, we hold that the benefit under ad hoc exemption Notification No. 169 is rightly extended by the lower appellate authority and hence uphold the impugned order and reject th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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