2017 (3) TMI 1116

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..... ndisputed that the appellant had imported a consignment of wires made of nickel alloy. We find from the tariff that Chapter Heading 7505 talks about nickel bars, rods, profiles and wire and Chapter Heading 7505 2200 talks about wires of nickel alloys. Undisputedly, the nickel alloy is an item arising out of nickel and other metals which would mean that presence of nickel is not disputed - In the a .....

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..... duty in excess of 5% as envisaged under serial No.438 of Notification No.21/2002-Cus. The adjudicating authority denied the said benefit of partial exemption on the ground that the said serial No.438 covered articles of nickel while the wires imported by the appellant were articles of nickel alloy. The first appellate authority has also upheld the said order-in-original by the impugned order. .....

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..... d departmental representative reiterates the findings of the lower authorities. 5. On perusal of the records, we find that the issue is regarding extending the benefit of Notification 21/2002-Cus at serial No.438. The said entry reads as under:- S. No. Chapter or Heading No Description of goods Standard rate .....

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..... 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 seen from the above reproduced Section Note that any reference to articles of metal would include refe .....

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..... her 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 foregoing and in the facts and circumstances of this case, we hold that the impugned order is .....

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