2013 (10) TMI 731

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.... orders wherein the learned Commissioner (Appeals) granted the benefit of Notification No.21/2002 (Sl. No.230) to the respondents 2. Brief facts of the case are that the respondents imported "Electronic Sensor Pavers" for laying Bituminous Pavement of 9.5 mtrs and claimed the benefit under Notification No.21/2002 (Sr. No.230, item 2 of the List 18). The adjudicating authority denied the benefit of the above cited Notification to the respondents on the premise that the width of the machine is upto 6 mtrs only, therefore, they are not entitled for the benefit of Notification as per List 18, item No.2. The adjudicating authority held that as per the notification, the exemption is for pavers for laying pavements of 7 meter size and above, th....

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.... Shri T.Vishwanathan, Shri J.H.Motwani, Shri Anil Balani, Shri Prashant Patankar, Shri Prasad Paranjape, all Advocates, strongly opposed the contention of the learned A.R. and submits that while examining the issue, this Tribunal has not interpreted Sl. 2 of List 18 correctly as the Electronic Senor Paver for laying bituminous pavements upto 7 meters and above which means that the Electronic Sensor Paver should be capable to lay down pavements more than 7 meters size and above, it is not concerned with width of the machine, the only concern is the capacity of laying of pavement of the machine. This point has not been considered by this Tribunal while holding that these Electronic Senor Paver machine are not entitled for exemption. Therefore....