2005 (5) TMI 482

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..... , Member (J)]. This appeal arises from Order-in-Appeal No.160/2003-Cus., dt. 21-4-03 confirming duty by denying the benefit of Notification No. 83/90-Cus., dt. 23-3-90. The appellants had utilized imported melting scrap to the extent of 551.760 MTs out of a total quantity of 974.710 MTs imported by them. The Commissioner has not granted them the benefit to this extent of 551.760 MTs on the g .....

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..... and so long as the same has been produced, the benefit of the exemption notification cannot be denied as has been consistently held by the Tribunal and High Courts. Therefore, the impugned order is modified to the extent that assessee is eligible for availment of benefit of notification to the extent of 551.760 MTs of steel melting scrap out of 974.710 MTs imported by them in terms of Notification .....

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