2007 (7) TMI 500

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.... Respondent. [Order per : P.G. Chacko, Member (J)]. - The appellants had imported two telescopic cylinders from Germany and cleared the same on payment of duties of Customs at appropriate rates under bill of entry dated 12-3-1999 (assessed on 21-10-1999) without claiming the benefit of Customs Notification No. 39/96, dated 23-7-1996. The imported goods were supplied to M/s. Bharat Earth Movers ....

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....e was not as stipulated in the Notification. The present appeal of the party is against the appellate Commissioner's order. 2. After hearing both sides and considering their submissions, we note that the Revenue has no case that the appellants were not eligible for the benefit of exemption from payment of Basic Customs Duty on the goods imported by them and cleared to M/s. BEML for use in th....

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..... The text of this certificate meets the requirements of the Notification. It is also seen that this certificate was countersigned by the Joint Secretary to the Government of India in the Ministry of Defence (Department of Defence Production). This, again, satisfies the requirements of the Notification. The objection of the lower appellate authority seems to be that this is not a certificate issue....