2006 (9) TMI 36

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....ing hospitality services clearance was allowed provisionally on final assessment the less charge demand. The duty demand was issued to lower authority held that the goods are material required for construction of Building and are not in nature of capital goods as per the notification 110/95-Cus., dated 5-6-95 therefore, the concession of duty was not available. 2.The Commissioner (Appeals) after hearing the appellants-purchase manager came to a conclusion after examining EPCG scheme Notification No. 160/92, 161/92, 307/92, 103/92, 122/93, 123/93, 110/95, 111/95 and 130/95 covering the imports of capital goods under EPCG schemes concluded that in view of the definition under the Exim Policy and in absence of specific definition as to what....

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...., which was issued under relevant policy and the appellant is not and application 'Service' to the extended four times of the values of capital goods for which import licence was granted. It would therefore appeared that the appropriate authority to conduct and implement the EPCG scheme was satisfy that the type of goods permitted for imports would be capital equipment required to service we set the scheme. (b) Other condition of notification 110/95 to the fact that the goods would be unassembled condition as recognized by DGFT for 'pollution control' and conserve the electric energy and procedural required of etc. are met the main objection of the lower authority is that notification 110/95 did not specifically mention the item required....

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.... scrap and deny the benefit as the notification specifically 122/93 to be the relevant the scope of service which the product under merits are required to provided such benefit, Once the subject goods classify the notification as well as they are specifically mentioned in the EPCG licence granted by the authority constituted to implement the EPCG scheme the benefit of the notification issued under the Customs Act to implement the scheme of the Government of India viz. EPCG Scheme would have to be read harmoniously and on the benefits allowed. A notification under Section 25 of the Customs Act has two stipulations. The first stipulation s the satisfaction of the Central Government for the need to exempt and the second one is ministerial in n....