2005 (2) TMI 703

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....nt. Shri R.V. Ramakrishnappa, JDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - The issue involved is the correct determination of the duty liability in respect of UPS sold by the appellants to World Health Organization (WHO). 2. S/Shri G. Shivadass, the learned Advocate a/w G.V. Shanmugasundaram, the learned Consultant appeared for the appellants and Shri R.V. Ramakri....

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....relief. 5. We have heard the rival submissions. The learned JDR submitted that Notification No. 84/97-Cus. will be relevant only when WHO directly imports the items. In this case the WHO, purchases the goods from the appellant. Therefore, the Notification will be inapplicable. The appellants are liable to pay duty. However, the learned Advocate and Consultant submitted that relevant provisio....

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....ojects in India. As per this Notification, the Customs duty leviable will be Nil. Hence 50% of Nil duty is also Nil. The contention that 84/97 is not applicable is not correct. WHO can import the said goods. If they import the goods, surely they are covered by the exemption. When such goods are received from an EOU, then the Excise Duty leviable will be equal to the aggregate of the Customs Duty l....