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2017 (4) TMI 543 - CESTAT ALLAHABAD100% EOU - exemption from duty free import in terms of Notification No. 52/2003 Cus - import of Electricity Meter Test Equipment (EMTE) - Held that:- the manufacturer/supplier located at Slovakia, have adequately explained that the machine supplied by him, and the one ordered by the appellant is one and the same and there is hardly any difference. - along with the Electricity Meter Testing Equipment other goods which supplement or complement the Electricity Meter Testing Equipment were also imported, which have not been objected to by the Revenue. - the explanation given by the machine manufacturer have not been found to be wrong and further there is no adverse test report available on record, justifying disallowance of benefit under Notification No. 52/2003 Cus. Benefit of exemption allowed - Decided in favor of assessee.
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