2002 (11) TMI 731

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....T.K. Kar, SDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  The appellant is an Ordnance factory under Ministry of Defence. They imported and cleared Front Axel Set Shaft RH (finished) and assembly Front Axel Shaft LH (finished) from Japan against an initial order after paying customs duty. The refund application was made to claim exemption under Notfn. No. 155/94-Cus. ....

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....l No. 4 of the list capital A of the notification contents a list of wide ranging items including spare parts, accessories, components, required by the armed forces for use in their various specialised operational machines, instruments and vehicles and if it was the intention of the Govt. to exempt all military stores then there was no need to escalate the list and therefore it was only arms, ammu....

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....ores used by the Defence Services, namely : (i) Tools and Ganges which are for use only with ammunition and explosives of service use; Ammunition Chemicals; Electric Detonators; Fire Directing and Fire Control instruments such as Range-Finders, Predictors, Platters, Computers; Sights Dial; Signal Equipment (including wireless, equipment and component parts thereof, used exclusively by the Defen....

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....uided weapons and their accessories. (vi) Raw materials and special materials required for the manufacture of guided weapons and their accessories. (vii) Rock drills and breakers. 3. There is no finding as to how and why the subject imports cannot be considered to be components for specialised vehicles peculiar to the defence services and thus be eligible for the exemption under the ....