2006 (12) TMI 379

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....Jayaraman, Member (T)]. - This appeal has been filed against the impugned order-in-appeal dated 23-6-03 passed by the Commissioner of Customs (Appeals), Kolkata. 2. The appellant imported SCU & Disc Unit for DPS B/52 Computer System for Research & Development Centre, Ranchi. It is the contention of the appellant that the items are covered under exemption Notification No. 282/84-Cus. dated ....

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.... documents produced by the appellants. 3. Shri K.A. Siddique, AGM (Finance), who appeared on behalf of the appellants, strenuously argued that the appellants were rightly entitled to get the benefit of exemption Notification in terms of NMI Certificate issued by Department of Electronics. 4. Ld. DR for the Revenue has pointed out that there is a lot of confusion in the matter in the se....

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....ort, we do not find that any purpose would be served by remanding the matter again to the lower authority in the interest of justice. On a persual of the documents, we are satisfied that these computer peripherals are meant for their Research and Development Centre, NMI Certificate has been addressed to The Additional Chief Material Manager, In-Charge of RDCIS, which is actually a part of Steel Au....