1999 (8) TMI 152

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..... Shri K.L. Ramteke, JDR, for the Respondents. [Order per : Gowri Shankar, Member (T)]. - Appeal taken up for disposal with consent of both sides, after waiving deposit. 2. The appellant imported a consignment of goods described as aluminum skylight panels and claimed clearance at concessional rate of duty under Notification 110/95. This notification permits concessional rate of i....

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....ed the benefit of notification. 3. The Commissioner (Appeals), to whom the importer appealed, confirmed the conclusion of the Assistant Commissioner that the benefit of the notification would not be available but he went on a different reasoning. His thinking was that Notification 110/95 defined the meaning and scope of the term "rendering services" the equipment for which could be capital....

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.... of Notification 110/95 to the goods imported to Notification 112/93 has to be accepted. There is no provision in Notification 110/95 referring to the Notification 122/93 and it would not be appropriate to import into Notification 110/95 the terms contained in Notification 122/93 merely because the appellant was a hotel and the later notification specifies equipment to be imported by hotels and re....