1997 (2) TMI 324

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.... cleared on payment of duty, on the ground that in terms of Notification No. 6/86, the certificate from the Joint Secretary, Department of Tourism had to be produced at the time of clearance of the goods and production of certificate at the subsequent stage is not permissible. 2. We have heard Shri R. Parthasarthy, learned counsel and Shri K.K. Jha, learned SDR and considered the rival submissions. 3. The claim for refund of duty is on the ground that the goods are covered by Notification No. 6/86, dated 2-1-1986 which extends the concessional rate of duty to certain specific goods when imported into India, subject to the following conditions : (i) the importer, at the time of clearance produces a certificate from an offi....

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.... this case, we apply the same logic and take a lenient view in this case also and hold that the appellants shall be liable to the benefit of the above mentioned notification subject to fulfilment of condition (b) thereto to the satisfaction of the Assistant Collector. The appeal is disposed of in the above terms. 4. [Order per : S.K. Bhatnagar, Vice President]. - It is observed that in this case, the imported item has been described as `Kitchen Equipment' for expansion project of Palm Grove Hotel and a certificate from the Department of Tourism, Government of India has been filed subsequent to the clearance. 5. Learned DR has emphasised that the certificate issued after clearance of the goods cannot be accepted and the Colle....

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....onal 48 rooms and a sun-deck with snackbar facilities and a modern health club subject to conditions and also indicates that the permission is valid for, two years but the item has been imported in January, 1986. However, the Bill of Entry shows the import licence No. P/P/0490131/C/XX/ 95/H/84/MIS, dated 11-4-1985 and the letter of office of the Chief Controller of Imports and Exports dated 19-8-1985 also refers to the licence No. as P/P/0490131, dated 11-4-1985 showing the description as "one Electrolux D-48 Dish Washing Machine with one Spray Unit Coassorted Dish Washing Racks and One Lot Essential Spares." The notification No. 6/86, dated 2-1-1986 includes `Dish Washing Machine' but prescribes as one of the conditions not merely a certif....