2015 (11) TMI 375

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...., Mr. Arijit Prasad, Adv., Mr. Balaji S. Adv. & Mr. B. Krishna Prasad,Adv. For the Respondent : Mr. Bhaskar Vali, Adv., Mr. Ramesh N. Keswani, Adv. For M/s Keswani & Co. ORDER The present appeal raises a issue of classification of the following goods which were imported by the respondent/assessee viz. M/s. Airport Authority of India Ltd.: S. No. Bill of Entry Date Description ....

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....e. The appellant/Revenue, on the other hand, took the view that these goods were classifiable under Chapter Heading 7308.10 as 'Bridges and bridge- Sections'. The two competing entries read as under: "7308-Structures (excluding prefabricated building of heading No. 94.06) and parts of structures (for example, bridges and bridge Section, lock gates, towers, lattice masts, roofs roofing framew....

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....foresaid exemption Notification, we find that the aforesaid goods are categorically covered thereby. As far as Notification No. 36/96 is concerned, at Sl. No. 143 it exempts certain goods with description contained thereof and that reads as under: 143 84 or any Other chapter Navigational, communication air-traffic control and landing equipments and spares for maintenance of such equipment....

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....of such equipment are required to be used for the modernization of airport facilities and recommends the grant of exemption to the said goods." It is not in dispute that for availing the benefit of the said Notification the assessee had produced certificate which was issued by the Regional Airworthiness Office of DGCA and the said Regional Airworthiness Office is the delegated authority of DGCA....