1996 (4) TMI 305

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.... Respondent. [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by the Revenue being aggrieved with the Order-in-Appeal dated 31-10-1985, the matter relates to the eligibility of the captive power plant under Exemption Notification No. 133/85-Cus., dated 19-4-1985. The Collector of Customs (Appeals), Bombay had held that the imported machinery were eligible for assessment as p....

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....r Project Import has been made during July/August, 1985. Prior to 19-4-1985 the Exemption Notification was provided to Power Project vide Notification No. 71/85-Cus., dated 17-3-1985, which was continued under Notification No. 133/85-Cus., dated 19-4-1985 without any change in procedure. It was only on 1-5-1986 that by amending Notification No. 306/86-Cus., dated 1-5-1986 an explanation was insert....