2016 (8) TMI 969

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....ts Shri. M.K. Sarangi, Joint  Commissioner(A.R.) for the Respondent ORDER These appeals are directed against Orders-in- Original No. CAO No. CC-17/2002 ADJN. ACC  dated 27.2.2002 passed by the Commissioner of Customs, ACC, Mumbai. 2.  The issue involved in the present case is  whether the appellant  is entitle for  exemption under Notification No. 64/88-Cu....

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.... No. 65/88-Cus.  Against the Hon'ble High Court  order, Revenue had filed Civil Appeal No. 4947/2008  which has been disposed of by the Hon'ble  Apex Court  which was reported as C.C. (Import), Mumbai Vs. Gujarat Research & Medical Institute [2015(318) ELT  12(S.C.) wherein Apex Court has upheld Order of the  Hon'ble High Court and direct the Tribunal to consider....

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....red even if the same was not  claimed by the appellant.   The Ld. Counsel also conceded that they have given up the claim on Notification No. 64/88-Cus.  We find that  the goods  imported by the appellant  is prima facie  covered under general exemption  Notification No. 65/88-Cus, however  eligibility of notification  was not considered by th....