2001 (7) TMI 480

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....gdon Christian, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The revenue is aggrieved by the order of the Commissioner (Appeals) extending the benefit of Notification 23/98-Cus., dated 2-6-1998 as per serial No. 221 of the Table annexed thereto to the respondent on import of special purpose motor vehicles for fire fighting and rescue for various fertili....

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.... either by the Central Government or the State Government. 2. In response to the argument of the ld. JDR, Mr. Willingdon Christian, the learned Counsel, draws our attention to the certificate dated 29-7-1998 issued by the Ministry of Home Affairs, Government of India to the following effect : "This is to certify that the import of one Hydraulic Platform of height 42 Mtrs. being imported....

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....it of the notification to the respondent. 4. We have carefully considered the rival submissions. The notification clearly states at serial 221 that the goods specified in List 19 which are imported by the fire services administered by the Central Government or the Government of any State ... are entitled to the benefit and condition No. 52 requires production of a certificate from the offi....