1993 (7) TMI 86

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..... es. For manufacture of pipes and tubes the petitioners import boiler Hot Rolled Coils which are used for re-rolling. Import of Hot Rolled Coils was permitted under O.G.L. Appendix X of the relevant Import Policy. The company placed an order on February 17, 1984 for supply of 800 metric tonnes of Hot Rolled Coils. On February 28, 1984 the company opened an irrevocable letter of credit and the goods .....

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..... rs, submitted that when there is a specific entry in respect of iron or steel coils for re-rolling under Heading No. 73.08, it is not open for the Department to demand duty under 73.13. The submission of the learned counsel is correct and deserves acceptance. The petitioners have specifically averred that the import of iron or steel coils was for the purpose of re-rolling and the respondents have .....

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..... ssing the bills of entry under 73.13 cannot be sustained. 3. Accordingly, petition succeeds and rule is made absolute in terms of prayer (a). As the goods are already cleared by interim order on furnishing Bank Guarantee, the only relief now required to be granted is to direct that the bank guarantee shall stand discharged. In the circumstances of the case, there will be no order as to costs.
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