KUDREMUKH IRON ORE CO. LTD Vs. CCE

JUDGEMENT

(1.) FACTS of the case are as follows:

(2.) REVENUE filed an appeal against the aforesaid adjudication order dated 2.3.1995 before the Commissioner (Appeals) who allowed the said appeal holding that Notification 19/88 -CE applies only to goods produced by domestic manufacturer under certain specified conditions and depending upon the fulfilment of those conditions. He has also held that Assistant Commissioner's finding that effect of Notification 19/88 -CE has to be considered is not correct since the said Notification is a conditional Notification not applicable to an unit manufacturing goods under 100% EOU scheme in India and clearing their product to DTA under Notification 101 /93 -CE.

(3.) LEARNED Consultant Sh. C. Chidambaram submits that the ratio of the said judgement in Chandigarh Zinc (Supra) holds that benefit of Notification 19/88 -CE is applicable to the imported goods vis -a -vis the additional customs duty with which the instant goods are concerned in view of the proviso to Section 3(1) of the Central Excise Act.