2007 (3) TMI 610

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.... Anil Kumar, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  This appeal arises from OIA No. 12/05 dated 28-2-05 by which the assessee has been denied the benefit of condition No. 5 of Notification No. 21/02, dated 1-3-02 on the ground that the same was not claimed. The revenue took the plea that the terms of the Notification and the procedure therein had not been fol....

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....ld that the benefit of concessional rate of duty cannot be denied for import of machinery or equipment specified in the relevant list appended to the Notification when the same are required for the Textile Industry. It is his submission that there is no denial of the fact that the spare parts were imported for use in the Textile Industry and therefore, the denial of benefit on the ground that proc....