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2015 (11) TMI 755 - AT - CustomsBenefit of Notification 28/97 dt. 1.4.97 under EPCG scheme - appellant submits that they have fulfilled the export obligation - Held that:- Tribunal in their order dt. 22.1.2004 had categorically taken into consideration the Board's circular No.62/2002 dt. 26.9.2002 wherein the Tribunal directed the lower authority to consider the Board's circular whereas we find that both the adjudicating authority and the appellate authority have interpreted the Board circular only refers to Notfn 29/97 - Board has categorically clarified that industries are eligible to import consumer items including Chandeliers under EPCG licence. There is no where any mention of any notification as held by both the lower authorities. Further, we find that this issue stands settled by the Hon'ble Supreme Court in the case of Commissioner Vs Appu Hotel Ltd. (2010 (1) TMI 1163 - SUPREME COURT) where this Tribunal's order in the case of Appu Hotel Ltd. Vs CC Chennai (2008 (1) TMI 201 - CESTAT, CHENNAI) was upheld. - following the Hon'ble Supreme Court judgement, we hold that the ratio of the above decision squarely applies to the present case as in the present case appellants have imported architectural light fittings claimed under EPCG licence No04500471/1/13/10/1/01 dt. 16.2.1998 covered under Notfn 28/97 - Decided in favour of assessee.
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