2001 (2) TMI 356

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....r the Appellant. Shri B.B. Sarkar, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - We are concerned in this appeal with the entitlement of a chilling unit, a component of an air-conditioning plant, to the benefit of exemption under Notification 201/76. The notification exempts goods imported into India "for the purpose of relief and rehabilitation in accordance with th....

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.... in terms. It exempts goods for the purpose of relief and rehabilitation. If, therefore, the benefit of the notification were sought to be denied on the ground that the article was not equipment for relief and rehabilitation, the department would possibly have a good case. However, the appeal to the Commissioner (Appeals) proceeded on an entirely incorrect understanding of the notification and pro....