2006 (5) TMI 383

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..... nt. [Order per : S.S. Sekhon, Member (T)]. The applicants/appellants are manufacturers of brass utensils. They imported brass sheets and brass circles from Nepal for use in the manufacture of utensils in their factory. The goods were allowed to be cleared after availing the benefit of Notification No. 6/2002-C.E., dated 1-3-2002 issued under the Customs Act, 1962 exempting the duties appl .....

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..... of Notification No. 3/2001, dated 1-3-2001. This benefit of the said Serial Number will be available in respect of brass circles. Since prima facie, this interpretation would be applicable to Serial No. 181 of the Notification No. 6/2002, dated 1-3-2002 in this case, we find that this Application is to be allowed for grant of full waiver of the pre-deposit requirement and stay of recovery pending .....

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