2005 (3) TMI 681

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....R.K. Chandan, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - After hearing both sides and considering that the issue involved here is the eligibility of Notification 110/95 Cus., dated 5-6-95 to the imports of i.e. Aluminium skylight panels/glass panels imported, to be used in Hotel project being set up. The question is whether the said goods imported would be covered by t....

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....The appellants rely on the decisions in Commissioner of Bombay v. Hotel Leela Venture Ltd., 2003 (158) E.L.T. 777 (Tri - Mumbai), Enjay Hotels P. Ltd., 2000 (119) E.L.T. 108 (Tribunal) which is the erstwhile name of the very said importers herein. Notification No. 110/95 was considered in the decision in the case of Enjay Hotels P. Ltd including the scope of coverage of the words capitals goods al....