Customs exemption under Notification No. 206/76 upheld for identical imports based on prior relief and no opposition.

Eligibility for exemption under Notification No. 206/76 was affirmed for the imported goods, as the Tribunal relied on the appellants' earlier case involving the same item, where the same notification had already been extended. The respondent did not oppose relief in light of that prior order, and the lower authorities' orders were set aside.

---

---

Issues: Whether the appellants were entitled to the benefit of Notification No. 206/76 in respect of the imported goods.

Analysis: The appellants' revision application stood transferred to the Tribunal under Section 131B of the Customs Act, 1962. The Tribunal noted that in the appellants' own earlier case involving the same item, the benefit of the same notification had already been granted. The respondent also did not oppose the grant of relief in view of that earlier order.

Conclusion: The appellants were entitled to the benefit of Notification No. 206/76, and the orders of the lower authorities were set aside.

---