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2017 (8) TMI 628 - AT - CustomsBenefit of Concessional rate of duty - N/N. 21/2002 - imported SPECO Asphalt Mixing Plant Model - The original authority observed that the catalogue from the supplier did not have any indication that the mixing plant is with the bag type filters and therefore held that the conditions of the notification are not fulfilled for which the benefit of concessional rate of duty cannot be allowed - whether the goods imported as such would form to the description mentioned in Sl. No. 230 and that too only to the effect that whether it would confirm the bag type filter arrangements? - interpretation of statute - Held that: - The respondents have imported filter bags and the adjudicating authority had denied the benefit holding that since the housing has been imported by them, it cannot be called as bag filter arrangement. The Commissioner (Appeals) has discussed in detail with regard to the meaning of the word Arrangement and how such word as to be interpreted when used along with the words bag filter arrangements - In the impugned order, the Commissioner (Appeals) has expressed his view that when the plant/machinery are imported for road construction activity and put to use by actual user, denial of the benefit on the sole ground that the housing for the filters are not imported does not keep with the purpose of interpretation of the notification - appeal dismissed - decided against Revenue.
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