1997 (6) TMI 192

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.... Advocate, for the Respondent. [Order per : Shiben K. Dhar, Member (T)]. - This Revenue Appeal is directed against the Orders dated 25-9-1991 of the Collector of Customs (Appeals). The respondents imported excavators and cranes which had been used in Iraq for a project. They claimed concessional rate of duty under Notification 220/90-Cus., dated 26-7-1990. This notification grants partial ex....

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..... While Collector (Appeals) upheld this order in regard to excavators, he held that no doubts have been raised in regard to the certificate given by Chartered Engineer in regard to cranes which were imported. He, therefore, allowed benefit in regard to crane. Revenue are in appeal against this part of the Order. 2. Arguing for the Revenue, the ld. DR submits that once a certificate has bee....

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....ed to secure payment for the goods subsequently. 4. We have heard both sides. Collector (Appeals) in his order has observed : "Asstt. Collector in his impugned order has not given any reasoning for not allowing benefit of the Notification No. 220/90-Cus. for the two cranes (Sl. Nos. 3 and 4) for which the appellants have submitted a Chartered Engineers certificate and for which no doubt....

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....tificate issued by the Joint Secretary. Our attention has been drawn to the certificate issued by the Chartered Engineer and subsequently confirmed through a telex. Both the telex and the certificate indicate chassis number and engine number of the cranes. Certificate indicates that residual life is over 5 years. Subsequent telex certifies that cranes were used for a period for more than 5 years i....