Customs, Excise and Gold Tribunal – Mumbai
Commissioner Of Customs vs Electro Ferro Alloys Pvt. Ltd. on 2 February, 2005
Equivalent citations: 2005 (184) ELT 96 Tri Mumbai
Bench: J Balasundaram, Vice-, A M Moheb
ORDER
Jyoti Balasundaram, Vice-President
1. The application filed by the Revenue for stay of operation of the order of the Commissioner of Customs (Appeals), who held that the benefit of exemption in terms of Notification No. 6/2002, dated 1-3-2002 at Sr. No. 21 of table thereof is available to Roasted Molybdenum ore Concentrate imported by the respondent herein, is allowed, as prima facie case for the stay has been made out on the ground that once Roasted Ore Concentrate is received in the premises, it should be assessed and charged to duty, as Sr. No. 21 of the Notification 6/2002 exempts only ores from excise duty.