2007 (7) TMI 448

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..... (J)]. In this appeal of the Revenue, the short question to be considered is whether the benefit of Notification No. 5/99-C.E., dated 28-2-1999 (S.No. 259) is admissible to the polyester fibre tips (pen parts) imported by the respondents and cleared under bill of entry dated 24-1-2000 in respect of additional duty of Customs leviable under Section 3 of the Customs Tariff Act. The relevant en .....

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..... per piece, was extended to the pens and parts thereof manufactured in India and, therefore, the respondents, being a trader and not a manufacturer, were not eligible for the benefit. This case of the Revenue is very strange. It is significant to note that the appellant has not challenged the value assessed by the lower appellate authority. In the result, the impugned order requires to be upheld. A .....

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