{"id":18465,"date":"2002-11-22T00:00:00","date_gmt":"2002-11-21T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/cc-vs-panchmahal-steel-ltd-on-22-november-2002"},"modified":"2016-11-09T19:34:39","modified_gmt":"2016-11-09T14:04:39","slug":"cc-vs-panchmahal-steel-ltd-on-22-november-2002","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/cc-vs-panchmahal-steel-ltd-on-22-november-2002","title":{"rendered":"Cc vs Panchmahal Steel Ltd. on 22 November, 2002"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Cc vs Panchmahal Steel Ltd. on 22 November, 2002<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2003 (107) ECR 320 Tri Mumbai<\/div>\n<div class=\"doc_bench\">Bench: K Usha, N T C.N.B.<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>K.K. Usha, J. (President)<\/p>\n<p>1. The issue raised in these appeals, at the instance of the Revenue, is whether refractory bricks imported by the respondent can be treated as components. The contention raised by the appellant is that by using the word &#8216;Components&#8221; the Notification 77\/90-Cus intends to restrict the scope of concession only to those parts which are required for initial setting and does not extend it to subsequent replacement. Reliance was placed on three decisions:\n<\/p>\n<p>(1) Vaz Forwarding P. Ltd. v. CC 1980 (43) ELT 358 (T);\n<\/p>\n<p>(2) M\/s. Hindustan Sanitary Wares v. CC <\/p>\n<p>(3) CC v. Kesari Steels <\/p>\n<p>The issue is now settled by the decision of the Supreme Court in <a href=\"\/doc\/521939\/\">Hindustan Sanitary Ware &amp; Industries Ltd. v. Collector of Customs, Calcutta<\/a> . The decisions in  and  have been reversed in the above decision of the Supreme Court. The decision in Kesari Steels  has been overruled by Larger Bench decision of the Tribunal in Shri Ishar Alloys Steel Ltd. v. CC, Bombay . In view of the above the orders impugned are sustained and the appeals filed by the Revenue are dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Cc vs Panchmahal Steel Ltd. on 22 November, 2002 Equivalent citations: 2003 (107) ECR 320 Tri Mumbai Bench: K Usha, N T C.N.B. ORDER K.K. Usha, J. (President) 1. The issue raised in these appeals, at the instance of the Revenue, is whether refractory bricks imported by the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-18465","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cc vs Panchmahal Steel Ltd. on 22 November, 2002 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/cc-vs-panchmahal-steel-ltd-on-22-november-2002\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cc vs Panchmahal Steel Ltd. on 22 November, 2002 - Free Judgements of Supreme Court &amp; 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