1999 (8) TMI 208

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Respondents. [Order per : S.S. Kang, Member (J)]. - The Respondents vide letter dated 4-8-1999 made a request to decide the matter on merits. 2. The Revenue filed this Appeal against Order-in-Appeal dated 30-8-1993 passed by the Collector (Appeals). In the impugned order the benefit of Notification No. 70/77, dated 7-5-1977 was granted to Ice Cub maker cabinet manufactured by the Res....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ecords. In this case, the Respondents are manufacturing Ice Cub Making Cabinets which were supplied to M/s. Voltas. The Respondents claimed the benefit of Notification No. 70/73, dated 7-5-1973 and the Notification is reproduced below :- "Indian Navy ship stores : Basic & Addl. duty exempt. 70/77-C.E., dated 7-5-1977, as amended by 347/86-C.E., dated 18-6-1986 : In exercise of the powers confer....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....include fuel and spare parts and other articles of the equipments whether or not for immediate fittings. In the present case, the Respondents have not supplied the goods for Indian Navy for subject to use as stores for consumption on board of a vessel (It is admitted fact that the goods in question is supplied to Voltas Ltd. and not to Indian Navy as the goods have not been supplied by the Respond....