2017 (3) TMI 1809

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.... AC (AR), for the Respondent. ORDER Heard Shri K.K. Sanyal, Ld. Consultant for the appellant and Shri S.N. Mitra, AC (AR) for the respondent. 2. Briefly stated the facts of the case are that the appellant imported two units of "GENIE Brand", "Self propelled articulating Boom" and claimed the benefit of the exemption Notification No. 39/96-Cus., Sl. No. 10, condition 2(iii), dated 23-7-1996....

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....er under reference at Para 2(a) above are for exclusive use by Defence Department, Indian Air Force, Govt. of India and appropriate to this order at the time of shipment and therefore, is entitled for assessment free of duty as per Ministry of Finance, Department of Revenue notification No. 39/96, dated 23 July, 1996 para 10(iii) as amended to 20/2000-Cus., dated 1 March, 2000. Certified that our ....