2003 (1) TMI 616

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..... . Ravindran and A. Sheerazi, Advocates, for the Appellant. Shri P.K. Agarwal, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. The question for consideration in these appeals is the eligibility to duty of the billets of copper that Industrial Tubes Manufacturing Pvt. Ltd. manufactured and used in the manufacture of pipes and tubes and the liability of the assessee, .....

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..... anding that it had not been claimed in the classification list that has been filed. The proposition that the benefit of the exemption can be claimed at any stage including before the Tribunal has to be accepted in terms of the judgment of this Tribunal in Venus Tyres Pvt. Ltd. v. CCE - 1999 (31) RLT 21. The eligibility to the exemption under this notification has not been examined. The first entry .....

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..... of customs has already been paid is not satisfied. 3. The Counsel for the appellants states that the copper were bars which were used to make the billets did not pay excise duty or additional duty of customs as they were imported without payment of duty in terms of exemption available under the Duty Exemption Entitlement Certificate. He however relies upon a Circular 107/4/92-CX.3 of 7-9-1992 .....

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