2011 (8) TMI 562

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.... 1. Heard both sides. 2. The appellant filed this appeal against the impugned order, whereby the benefit of Notification No.21/2002-Cus dated 28/02/2001was disallowed  in respect of the goods, which were declared in the bill of entry as hand set for communication system. 3. The contention of the appellant is that the appellants are registered with the Director General of Shipping, Governmen....

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....p; No.23/98-Cus dated 2/6/98 the benefit was allowed in respect of  Global Marine Distress Safety System, which was imported for the repair of the ship. 4. Revenue relied upon the findings of the lower authority to say that the replacement of handset of communication system is not repair of a vessel. Therefore, the benefit was rightly denied.  5. The relevant portion of the notificatio....