2015 (12) TMI 532

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....r 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 Customs Duty' (ACD) holding that the same is n....

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....t 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 is nothing on record to show that the goods import....

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....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 devices itself is exempt from ACD. So also systems specif....