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TMI Blog2013 (9) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... - MANGALAM ALLOYS LTD. Versus COMMISSIONER OF CUS., AHMEDABAD [2010 (4) TMI 493 - CESTAT, AHMEDABAD] – Decided in favor of assesse. - Appeal No. C/122 to 126 and 131 to 165 of 2011 - - - Dated:- 2-4-2012 - Mr. M.V. Ravindran and Mr. B.S.V. Murthy, JJ. For the Appellant: Shri Rajendra Nagar, AR For the Respondent: Shri Anand Nainawati, Advocate JUDGEMENT Per: Mr. M.V. Ravindran; These stay petitions and appeals are directed against the order in Appeal No. OIA No. 17-56/2011/Cus/Commr(A)/AHD dated 31.01.2011. Since the issue involved in all these appeals and stay petitions is same, we dispose of the same by a common order. 2. After hearing both sides for some time on the stay petitions, we find that the issue is squ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 04 Melting scrap of iron or steel (other than stainless steel or heat resisting steel), for use in, or supply to, a unit for the purpose of melting [NIL] -- 20 201 Omitted 202 7204.21 Scrap of stainless steel, for the purpose of melting 5% -- -- Post 1-3-2006 and pre 1-3-2008, the notification reads as under : - 200 7204 Melting scrap of iron or steel 5% -- -- 201 Omitted 202 7204.21 Scrap of stainless steel, for the purpose of melting 5% -- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itted that the specific removal of words other than mean inclusion of stainless steel in the Entry No. 200. To support this contention, he took us to Customs Tariff, Chapter 72 of Iron and steel, which deals with the definition of steel and stainless are as under : - Steel - Ferrous materials other than those of heading 7203 which (with the exception of certain types produced in the form of castings) are usefully malleable and which contain by weight 2% or less of carbon. However, chromium steels may contain higher proportions of carbon. Stainless steel - Alloy steels containing by weight, 1.2% or less of carbon and 10.5% or more of chromium, with or without other elements. Broadly speaking, the steel and stainless steel are steel onl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here there are two exemption notifications that cover the goods in question, the assessee is entitled to the benefit of that exemption notification which may give him greater relief, regardless to the fact that that notification is general in its terms and the other notification is more specific to the goods. Further, in the case of Coca-Cola India Pvt. Ltd. v. CCE, Pune-III - 2009 (242) E.L.T. 168 (Bom.) = 2009 (15) S.T.R. 657 (Bom.), the Hon ble High Court of Bombay has held that the principle that a specific provision will override a general provision is not applicable to provisions which are in the nature of concessions or exemptions. In the case of IOCL v. CCE -1991 (53) E.L.T. 347 (Tri.), the Larger Bench of the Tribunal has held that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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