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P.C.JAIN, S.L.PEERAN
Zenith Tin Works Ltd. – Appellant
Versus
Collector of Customs, Bombay – Respondent
Per P.C. Jain
Briefly the facts of this case, as set out in the impugned order as follows:-
1.1 The appellants imported a consignment of 44,4409 M. Tons of Tin Plate Prime of thickness 0.19 mm vide Bill of Entry No. 1381/11 dt. 22.6.92 and claimed the goods under duty exemption scheme in terms of Notification No. 159/90-Cus.
1.2 The appellants produced 6 Advance Licences and DEEC Books, the thickness of the Tin plate for the manufacture of the resultant product specified, in 3 Advance Licences and DEEC Books is as under:-
| S. No. | Advance Licence No. | DEEC book No. Date | Thickness of Tinplate for the manufacture of result ant product. | ||||
| 1. | P/L/3468215 30.7.91 | 045001 1,8,91 | 0.29 mm &.20 | ||||
| 2. | P/L/3468224 1,8,91 | 045010 1.8.91 | 0.22 mm & 0.25 | ||||
| 3. | 0300358 22.10.91 | 046343 525.10.91 | 0.18 mm & 0.24 |
1.3 The importers claimed 34.7438 Mts. of Tinplate having CIF value Rs. 7,73,527/- against Advance Licences and DEEC Book listed from S. No. (1) to (3) above. Under all these Advance Licences and DEEC Books, the Export obligation has already been completed and the importers have imported the subject goods as replacement material in terms of Notfn. 159/90-Cus.
1.4 The lower appellate authority's findings are set out in paras
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