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2019 (4) TMI 335 - CESTAT MUMBAIBenefit of exemption - import of paver finishers capable of laying bituminous pavement of 7 meter and above - N/N. 21/2002-Cus dated 01.03.2002 - sub-contract - clearance of electronic Sensor Paver Vogele-Model Super 1800-2 with AB 600 – 2TV Screed for working upto 9.5 Mtrs for laying Bituminous Pavement - Held that:- The issue is well settled by the decision of larger bench of Tribunal in case of COMMISSIONER OF CUSTOMS (IMPORT), MUMBAI VERSUS RAMKY INFRASTRUCTURE LTD AND OTHERS [2014 (6) TMI 615 - CESTAT MUMBAI (LB)], where it was held that From the purchase order and from the packing list, we find that the accessories i.e. bolt-on extensions were separately ordered. In a situation when bolt-on extensions are not imported, the relevant question would then be whether the machines still qualify for exemption under Notification 21/2002. Certainly, the benefit of the Notification is not available to such machine. Appeal and the cross-objections filed by the Revenue is dismissed.
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