2016 (8) TMI 302

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..... alleged in the show-cause notice – appeal allowed. - C/1232/04 - A/88770/16/CB - Dated:- 22-7-2016 - Shri Ramesh Nair, Member (Judicial) and Shri Raju, Member (Technical) Shri V.B. Gaikwad, Advocate for Appellant Shri Kamal Puggal, AC (AR) for Respondent ORDER The appellant, M/s Indo Count Industries Ltd., an EOU, purchased Heavy Duty Furnace Oil for use as fuel for their .....

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..... He argued that the Commissioner (Appeals) has clearly held in his order that para 7 of the Notification No. 53/97 is not applicable to the instant case. He has held that the goods cleared by the appellants are not waste/ scrap but are the remnants of the furnace oil. He has confirmed the demand holding that the F.O. sludge is nothing but the furnace oil. He also relied on the following decisions .....

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..... that appellants import furnace oil and the remnants of furnace oil get deposited at the bottom of the storage tanks. The duty payable at the time of clearance of this sludge is in dispute. Para 7 of Notification No. 53/97 dated 3.6.97 lays down the manner as to how the articles (including rejects, waste scrap material arising during the course of manufacture) out of duty free imported goods are .....

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