2015 (12) TMI 532

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.... : Mr Hari Radhakrishnan, Adv. For the Respondent : Mr B Balamurugan, AC (AR) ORDER Per: D N Panda: Carrying out the directions of the Hon'ble High Court both sides were heard from time to time to dispose these appeals. 2. Revenue is in appeal against the order passed by Ld. Commissioner (Appeals) dated 11.04.2013, granting relief to the appellants against 'Additional Custom....

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.... were beyond the purview of sl.no.13 under list 8 to the above notification. Therefore, respondent is entitled to relief under the basic entry of sl.no. 13 under list 8 to the notification, while ld. Commissioner (Appeals) also rightly held alternatively that appellant's goods attracts sl.no. 21 under list 8 to the said notification. 4. Heard both sides and perused the records. 5. There ....

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.... list 8 appended to the notification is exempt from ACD on import. Therefore moot question that comes up is whether the parts used in the hydraulic systems meant for manufacture of non-conventional energy device or system shall enjoy or eligible to exemption of ACD. When the entry under sl.no. 13 under list 8 of the notification is read minutely that throws light that non-conventional energy devic....