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TMI Blog2017 (3) TMI 1116X X X X Extracts X X X X X X X X Extracts X X X X ..... r (AR), for respondent Per: M.V. Ravindran This appeal is directed against order-in-appeal No.19/2007/MCH/AC/Gr.VII/07 dated 20.3.2007. 2. The relevant facts that arise for consideration, after filtering out unnecessary details, are the appellant herein in November 2006, imported a consignment of wires of nickel alloy and claimed the benefit of partial exemption from duty in excess of 5% as env ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is the reference to base metal. He reads out the said note. He would submit that the judgment of the Tribunal in the case of Mukundbhai D. Rathod vs. CCE - 2003 (153) ELT 320, wherein similar issue of exemption came up in respect of alloy steel imported. It was held by the Tribunal that the heading in the notification would include steel alloy also. 4. Learned departmental representative reiter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s which would mean that presence of nickel is not disputed. We find that the learned counsel was correct in bringing to our notice Section Note 6 of Section XV which reads as under:- "6. Unless the context otherwise requires, any reference in this Schedule to a base metal includes a reference to alloys which, by virtue of Note 5 above, are to be classified as alloys of that metal." 7. It can be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtions of carbon. This definition would certainly apply to stainless steel as defined and to other alloy steel. If the intention were to deny the exemption to alloy steel, the notification would have incorporated the words "other than stainless steel or alloy steel" instead of any "(other than stainless steel)". The exemption was, therefore, clearly available to alloy steel." 8. In view of the fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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