2004 (12) TMI 239

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....J)]. - Both these appeals had been filed by a PSU against the OIA Nos. 35 & 36/2001-Cus., dated 2-11-2001 denying the benefit of exemption under Notification No. 155/94 dated 13-7-1994 in respect of Bills of Entry at Sl. No. (i) to (vi) and in respect of two Bills of Entry at Sl. No. (vii) and (viii) pertaining to Notification No. 184/94-Cus., dated 9-11-1994. The appellants' contention is that th....

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....tary to the Govt. of India in the Ministry of Defence showing various details as per the Notification issued. He submits that there is no dispute with regard to the Certificate issued by an officer not below the rank of Joint Secretary to the Govt. of India in Ministry of Defence showing all the particulars as required by the Notification. He submits that even Notification No. 155/94 is clearly in....

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....her in that matter. 2. Heard learned SDR who reiterated the views expressed by both the authorities. 3. On a careful consideration, we notice that the Notification No. 155/94 had clearly indicated that the exemption would apply if a Certificate has been produced under the 'Orders of a Department of Government of India'. The appellant is a PSU and had obtained orders from the Ministry of Defe....

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....ed 31-10-1994. In so far as the claim of benefit of Notification No. 184/94 dated 9-11-94 is concerned, we find that the terms of the Notification does not incorporate the term 'On the order of a Department of the Government of India'. Notification No. 66/95-Cus., dated 13-3-95 did not clarify with regard to the terms in Notification No. 184/94, dated 9-11-94. Therefore, Sl. Nos. (vii) & (viii) of....