2010 (12) TMI 148

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....am The assessees herein filed Bill of Entry on 7.5.2002 for the clearance of bearings; the importers supplied the goods to M/s.Quality Machine Tools Components who, in turn, supplied them to the Directorate of Purchase and Stores, Department of Energy.  The claim for refund filed by the importers on the ground that the goods supplied were exempt from payment of duty under Notification No.5....