TaxTMI 
TaxTMI 
1999 (8) TMI 367
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.... Respondents. [Order per : S.L. Peeran, Member (J)]. - All these appeals arise from the common impugned order passed by the Collector (Appeals) vide order in Appeal Nos. 456 to 462/90-Cus., dated 10-12-1990. 2. The issue in all these appeals is common i.e. whether the appellants are entitled to claim refund on the ground that the out-board motors imported by the appellants are eligib....
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....y the State Government, therefore, the benefit of the Notification cannot be extended to them. 3. Shri C. Chidambaram, learned Consultant for the appellants submits that although the appellants are not Fisheries Co-operative Federation recognised by the State Government, yet the import was intended for the fishermen and so long as the intention of the Notification was fulfilled, the benefit ....
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....nd Nutan Gems as reported in 1989 (39) E.L.T. 503 (S.C.). 4. The learned DR points out that the Notification is specific to State Fisheries Corporation or any Fisheries Co-operative Federation recognised by the State Government and the benefit of the Notification cannot be extended to any other person other than those mentioned in the Notification. It is his contention that the citations ref....
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....hat condition at the time of clearance of the goods and it is not a mere technicality. 5. On consideration of the submissions and on perusal of the terms of the Notification and the citations referred to by both the sides, we are of the considered opinion that the benefit of the said Notification being specific to categories of importers mentioned in the Notification, it cannot be extended t....