2003 (8) TMI 399

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....ran, DR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. -  This appeal arises from Order-in-Appeal C. Cus. No. 74/2001, dated 8-2-2001. In the short order, the Commissioner (Appeals) has held as follows : "I have gone through the records of the case and the submissions of the appellant carefully. Notification No. 41/97 exempts articles imported into India agains....

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.... 2. Counsel submits that though the company has taken licence under Notification No. 31/97 and that the advance licence has been issued under a different notification, that is, Notification No. 31/97, and that their claim of benefit under Notification No. 41/97 which should be the benefit extended to them despite the fact that the licence was on a different Notification No. 31/97. They cont....