2018 (4) TMI 303

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....homas, Advocate, For the Appellant Shri Pakshirajan, Assistant Commissioner (AR), For the Respondent Per: V. PADMANABHAN The present appeal is filed against the Order-in-Appeal No. 280/2007 dated 12.04.2007. The appellant imported certain machinery for a Fruit Processing Plant and claimed the benefit of Notification No. 148/1994 dated as amended (Sl. No, 8). The appellant claimed benefit ....

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....e terms of the agreement, the price of the equipment, which was being supplied, was being paid directly by the European Union to the supplier of the goods who was situated at Italy, He further submitted that the European Union has already issued a certificate dated 09, 11.1999 to the effect that the equipments are meant for setting up of a Fruit Processing factory at Muvattupuzha, Ernakulam, Keral....

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....may be extended to the appellant. 4. The learned DR reiterated the impugned order. 5.  We have perused the appeal record and considered the submissions made by both sides. In terms of the Notification No. 148/1994 dated 13.0 7.1994 (Sl. No. 8)/ the only condition which needs to be satisfied for the goods to be eligible for duty free clearance is that the goods should be gifted free of c....