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TMI Blog2003 (1) TMI 604X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : C. Satapathy, Member (T)]. Shri Anil Balani, learned Advocate appearing for the appellants takes us through the history of the case which has travelled up to the Apex Court vide [K.R. Steel Union Ltd. v. C.C. Kandla - 2001 (129) E.L.T. 273 (S.C.)]. The impugned order has been passed by the Commissioner of Customs, Kandla in pursuance of Paragraph 15 of the said order of the Apex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd raw materials/inputs for 3 Annealing furnaces and had allowed benefit of Notification No. 77/80-Cus., to the disputed goods except for 11.038 MTs of special steel plates. Against this order, the Department went in appeal to the Tribunal which in its order dtd. 6-8-1999 held that benefit of the said notification will not be available to any of the goods and that except Ceramic Wool, all other go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so not confiscated in the initial order of the Commissioner dtd. 31-3-1993. He further states that even though they had not agitated about Special Steel Plates before the Apex Court, the reasoning applied by the Apex Court to the other materials will apply to the Special Steel plates also. He particularly draws our attention to the finding of the Apex Court that Notifications like 77/80 cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lani in his rejoinder states that the reference to Appendix 23 is not correct as the same dealt with 100% E.O.Us only and not units located in the Free Trade Zone. He further states that the unit of the appellant is located in Kandla Free Trade Zone and it is covered specifically under Appendix 21 which is exclusively meant for the said F.T.Z. 5. After hearing the rival submissions and perusal o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for import under OGL which covered a wide range of goods including capital goods, raw material, components, spares etc. Similarly there is also substance in the contention of the appellants that the said special steel plates are also eligible to exemption under Notification No. 77/80-Cus., dtd. 17-4-1980 adopting the liberal interpretation given to the said notification by the Apex Court in the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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