2017 (10) TMI 470

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.... for the respondent ORDER Per: C J Mathew The issue for determination in this appeal of M/s Shree Krishna Polyester Ltd is the compliance with the remand order of the Tribunal by Commissioner of Customs (Appeals), JNCH, Nhava Sheva, in order-in-appeal no.144(EPCG)/2005(JNCH) dated 27th October 2005. 2. Briefly stated, the facts are that the appellant imported six sections of ten spindles each,....

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....alue within the overall value of the licence or, in the further alternative, that those should be considered as part-shipments. The eligibility for benefit of concessional rate of duty, denied to them and reiterated by the first appellate authority, was brought before the Tribunal which, vide order dated 18th September 2003, remanded the matter back to the original authority for fresh adjudication....

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....29/86 i.e. articles supplied as replacement, under free warranty, subject to fulfillment of certain conditions, for receiving the benefit of total exemption under this Notification. Whether or not the impugned goods cover under benefit of Notification No.129/86, under the circumstances, was irrelevant and apparently a devise to claim unavailable benefit." 4. This finding of the first appellate au....