2006 (6) TMI 278

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....Appellant. Shri Pramod Kumar, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Duty of Rs. 59,59,933/- stands confirmed against the applicant M/s. Reliance Industries Ltd., vide the impugned order of Commissioner, by denying them the benefit of notification No. 21/2002-Cus., dt. 1-3-2002 in respect of import of "Heat Exchanger Tube Bundle and Dummy Shell". In addition ....

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....d list. 3. Inasmuch as the Heat Exchanger Tube Bundle and Dummy Shell was required for replacement of the said items of Heat Exchanger which were damaged on account of leakage, the appellants claimed the benefit of Sr. No. 45 of List 17 of Notification No. 21/2002 in the bill of entry filed on 24-9-2002 the same was assessed provisionally and subsequently finalized on 28-1-2003 extending t....

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....mported for the initial setting up of the refinery. Nevertheless we find that the Sr. No. 45 extends exemptions to sub assembly accessories etc. which are for running, repairing or maintenance of the goods. As such, we are of the prima facie view that if strict interpretation is given to the said exemption, Sr. No. 45 of List 17 would become otiose. In view of the specific extension of the exempti....