1997 (7) TMI 230

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....espondent. [Order per : J.H. Joglekar, Member (T)]. - A consignment of Woven Rowing was imported by the respondents for which clearance was sought in terms of S.No. 3 of Notification No. 150/94-Cus., dated 13-7-1994, vide which the goods required for construction of or fitment to ships of Indian Navy were permitted to be cleared without payment of duty. The Asstt. Collector denied the benefit o....

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....d. DR reiterated and amplified the observations made by the Asstt. Collector in his order. 3. Shri N. Singh, Advocate appearing for the respondents claimed that subsequent to the impugned orders also the benefit under this Notification was being extended to similar goods under the same notification. 4. We have carefully considered the rival claims and have also seen the coverage of the....