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2015 (11) TMI 375 - SC - CustomsClassification of goods - Bridges/Aerobridges - required to be used for the modernization of airport facilities - benefit of Notification No. 36/96-CUS dated 23.07.1996 and Notification No.11/97-CUS dated 01.03.1997 - Classification under Chapter Heading 8428,8430.80 and 4011.99 or under Chapter Heading 7308.10 - Held that:- If the goods fall within the description as mentioned therein the classification may not be of any relevance, inasmuch as, Chapter Heading states "84 or any other chapter". Coming to the description of goods, landing equipments are specifically covered. Of course, in order to get the benefit of this Notification, the assessee is also required to satisfy condition no. 21 as mentioned therein For availing the benefit of the said Notification the assessee had produced certificate which was issued by the Regional Airworthiness Office of DGCA and the said Regional Airworthiness Office is the delegated authority of DGCA to issue such certificate. The assessee had thus fulfilled the condition laid down in Notification No. 36/96. To the same effect is the Notification No. 11/97-Part I. - conclusion of the Tribunal does not call for any interference. - Decided against Revenue.
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