2005 (8) TMI 232

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..... of the duty amount and the other praying for early disposal of the appeal. Having examined the records and heard both sides, we are of the view that the appeal should be disposed of at this stage. Accordingly, after dispensing with pre-deposit and allowing the application for early hearing, we take up the appeal. 2. The short question arising for consideration in this case is whether "Dama .....

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..... ng been used in its manufacture. Ld. Counsel for the appellants has relied on the Board's Circular No. 26/2004-C.X. dated 31-3-2004 which enabled the importer to prove that no power was used in the manufacture of the goods in the exporting country, by producing a certificate from the Government of that country. The circular, further, observed that the assessment should be kept provisional to enabl .....

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..... ase accordingly. In this context, we take notice of an order passed by the original authority (Order-in-Original No. 2707-2004 dated 30-8-2004) in the assessee's own case in respect of a later Bill of Entry covering identical goods imported from the same country. This order rightly followed the above circular of the Board classifying the goods under SH 1301.90 (attracting 'Nil' rate of CVD) on the .....

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