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2015 (10) TMI 1527 - AT - CustomsBenefit of Status Holders Incentive Scrip scheme - Appellants imported goods under Status Holders Incentive Scrip scheme and claimed benefit of Notification No.104/09 – Adjudicating authority and commissioner denied benefit of notification as goods were not covered under SHIS scheme as goods are not related to chemical industry and is only for generation of electricity – Held that:- evident that SHIS Scrip is issued to manufacturer of specific sector for import of capital goods for upgradation of technology – It is also evident that import of capital goods under SHIS scrip, under Notification 104/09 is for purpose of upgradation of technology and also it is sector specific – What is imported by appellants are accessories of Steam Turbine Generator used in generation of steam which in turn used for generating electricity whereas SHIS is applicable only for import of capital goods for Basic Chemical Industry – Import of accessories for Steam Turbine Generator cannot be considered as upgradation of technology of capital goods of chemical industry – Therefore, appellants are not eligible for benefit of SHIS scrip under Notf no 104/09 – Impugned order upheld – Decided against Appellant.
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