2003 (10) TMI 477

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..... [Order per : Jyoti Balasundaram, Member (J)]. Arguing on the application for waiver of pre-deposit of duty of Rs. 20,20,103/- confirmed as a result of denial of the benefit of concessional rate of duty of customs under Notification No. 13/97 which is, inter alia, applicable for specified inputs used in the manufacture of specified final products on the ground that the applicants did not use .....

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..... ame. He also advanced arguments on the merits of the case by submitting, inter alia, that prepregs and unclad laminates are waste and scrap arising in the course of manufacture of copper clad laminates and therefore it cannot be disputed that imported inputs, were used for the manufacture of copper clad laminates, hence satisfying the requirement of Notification No. 13/97 prescribing concessional .....

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