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TMI Blog2010 (11) TMI 347X X X X Extracts X X X X X X X X Extracts X X X X ..... ls)- the Revenue has made an endavour to establish that the raw material imported by the appellant was different from the material licensed for importation - Held that the appellant is not entitled to claim the benefit of concessional rate of duty. - C/1438/2002 - A/367/2010-WZB/C-II(CSTB) - Dated:- 2-11-2010 - S/Shri P.G. Chacko, S.K. Gaule, JJ. REPRESENTED BY : Shri S.N. Kantawala, Advocate, for the Appellant. Shri Kishorilal, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - The appellant had filed two bills of entry on 2-6-1987 for clearance of brass-plated high carbon steel wires imported by them under a licence, which was issued for import of high carbon steel wires or rod . The importer also claime ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals) was rejected. Hence, the present appeal. 2. Notification No. 210-82-Cus. allowed full exemption from payment of Basic Customs Duty in respect of raw materials and components (when imported into India) required for the manufacture of goods to be supplied to various agencies including M/s. Oil and Natural Gas Commission subject to certain conditions including the requirement of an import licence. This notification was amended by Notification No. 517/86-Cus., dated 30-12-1986, consequent to which M/s. Oil and Natural Gas Commission came to be omitted from the text of Notification No. 210/82-Cus. The case of the appellant is that the brass-plated high carbon steel wires imported by them were used in the manufacture of goods suppl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the licence; (b) The description and quantity of raw materials and components allowed to be imported; (c) The description and quantity of goods to be manufactured out of, or with, the imported materials. Admittedly, the import licence produced by the appellant before the Customs authorities authorized only import of high carbon wire or rods whereas the goods imported by the appellant were brass-plated high carbon wires. In other words, the description of the goods imported by the appellant did not tally with the description of the goods licensed for importation. Apparently, the appellant failed to satisfy the above condition of Notification No. 513/86-Cus. The learned Counsel has argued that the distinction between high ..... X X X X Extracts X X X X X X X X Extracts X X X X
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