https://www.taxtmi.com/caselaws?id=80258 The Tribunal upheld the Collector (Appeals) decision regarding refund claims by M/s. Hindustan Aeronautics Ltd. for oxygen regulators, cylinders, and hose L.P. as aircraft parts under Customs Notification No. 206/76. The Tribunal determined the items qualified as military stores based on their specific design for helicopter usage, exempting them from duty. The revenue's appeal challenging this decision was dismissed, with the Tribunal emphasizing the necessity for valid duty exemption certificates from the Defence Ministry for refunds. Stay applications related to the appeals were also dismissed. en-us Tue, 03 Oct 1989 00:00:00 +0530 Wed, 15 Jun 2011 16:51:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80258 The Tribunal upheld the Collector (Appeals) decision regarding refund claims by M/s. Hindustan Aeronautics Ltd. for oxygen regulators, cylinders, and hose L.P. as aircraft parts under Customs Notification No. 206/76. The Tribunal determined the items qualified as military stores based on their specific design for helicopter usage, exempting them from duty. The revenue's appeal challenging this decision was dismissed, with the Tribunal emphasizing the necessity for valid duty exemption certificates from the Defence Ministry for refunds. Stay applications related to the appeals were also dismissed. Case-Laws Customs Tue, 03 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80258