PSL INTERNATIONAL LTD. Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THIS is an appeal filed by M/s. PSL International Limited against rejection of their claim for refund of customs duty paid by them in respect of Galvanised Welded Wire Mesh Reinforcement imported by them. The Appellants have claimed the benefit of Notification No. 53/97 -Cus. which provided that the exemption would be available to goods which on importation into India are used for the purpose of articles within 100% Export Oriented Unit. Shri B.L. Narasimhan, learned Advocate, fairly mentioned that the Appellate Tribunal in the case of CCE, Surat -II v. P.S.L Corrosion Control Limited, 2003 (151) E.L.T. 439 (T) has held that the process of coating of steel bars/rebars with epoxy powder does not amount to manufacture as no different commercial commodity comes into existence. In view of this fact, the benefit of Notification No. 53/97 -Cus. will not be available to the Appellants. Accordingly, the appeal is rejected.