1997 (11) TMI 209

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.... Saroop, JDR, for the Respondent. [Order per : V.P. Gulati, Vice President]. -  The issue in the appeal relates to the benefit of Notification No. 184/86, dated 1-3-1986. Under this notification the goods which are manufactured by the specified units for supply to the Ministry of Defence are exempted from payment of duty. The appellants do not figure in the list of the manufacturers spe....

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....s listed in the said Notification, which are mainly engaged in production and supply of goods to the Ministry of Defence for official purposes, is very clear. When goods are manufactured by other ancillary units and sub-contractors for this purpose, and are sent back to the five units for further processing, fitting, manufacture etc. and for eventual clearance from the five main units, there is ab....

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....of these instructions, the matter may be looked into afresh by the authorities below. He has pleaded that this letter was not cited before the ld. lower authority when the order was passed. 4. The ld. JDR for the department has no instructions as to the applicability of this letter. He has pleaded the status of this letter also will be required to be considered as this letter has been issu....

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.... in his capacity as the Chairman of the Board. The status of this letter will be required to be examined for [its] binding nature. In the case of CC v. Usha Motor Industries reported in 1997 (94) E.L.T. 460 (S.C.), the Hon'ble Supreme Court has held in the case of the instructions by the Board, the authorities below would be bound by the same. 7. We are not aware of the background in which....