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2013 (11) TMI 792

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..... evan Parikh, Sr.Advocate, Shri Nirav Shah, Adv. For the Respondent: Shri K. Sivakumar, A.R. JUDGEMENT Per: M.V. Ravindran: These applications are filed for out of turn hearing of appeal No. C/ 551-553/2011. 2. After hearing both sides, we find that the issue involved in these appeals is decided vide our Final Order No. A/1071/WZB/AHD/2012, dt.31.07.2012. In view of this, we allow the applicat .....

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..... llant are eligible for the benefit of Notification No. 4/2006-CE as the goods which are imported are nothing but Zirconium Ore. 4. Following our own view in identical situation and in respect of very same item, we allow all the appeals filed by the appellants and set aside the impugned orders with consequential relief to the appellants. (Dictated & Pronounced in Court)
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