TMI Blog1983 (8) TMI 266X X X X Extracts X X X X X X X X Extracts X X X X ..... for decision in this appeal originally filed as Revision Application to the Government of India is whether appellants should be granted the benefit of Notification No. 211/1976 and granted refund of duty paid by them. 2. The appellants by Bill of Entry No. Cash-647, dated 7-2-1980 imported Hydrology Equipment by Air from London. At the time of import they claimed duty free import, claiming ben ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtificate in terms of the Notification. They have also produced NMI Certificate from the Directorate General of Technical Development, New Delhi. 4. At the hearing of the appeal, Shri U.V. Purandware, Research Officer representing the appellants explained the circumstances under which application for NMI Certificate could not be made to the appropriate authorities before the shipment of the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d circumstances of the case, the Bench feels that a highly technical view in the matter should not be taken as the appellants though later have fulfilled all the conditions of the Notification. In this view of the matter, the appellants appeal deserves to be allowed. As a result the appeal is allowed and appellants granted the benefit of Notification No. 211/76-Cus. with consequential refund. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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