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2018 (10) TMI 1083 - AT - CustomsBenefit of exemption at serial no. 217 in notification no. 17/2001-Cus dated 1st March 2001 - import of machinery and equipment - according to Revenue, the benefit is limited to such as are in possession of a contract awarded by the specified authorities for the specified purpose - Held that:- It is amply clear from the records that the first appellate authority had been given strict, and particular, directions on the judgments to be relied upon following which the impugned order had been issued. By no stretch of imagination can it be said at this stage that the first appellate authority detracted from the directions of the Tribunal - Having complied with the directions of the Tribunal and, having rendered a finding on the basis of such decision as enumerated to the appellate authority by the Tribunal, no flaw can be ascribed to the order. In order to enable the proper application of the binding law, the matter is remanded back to the first appellate authority, after setting aside the impugned order, for the particular purpose of deciding the dispute in the light of the decision of the Hon’ble Supreme Court in re Gammon India Ltd. [2011 (7) TMI 17 - SUPREME COURT OF INDIA ] - appeal disposed off by way of remand.
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