2004 (12) TMI 239 - AT - Customs

Summary

Issues:
- Benefit of exemption under Notification No. 155/94
- Benefit of exemption under Notification No. 184/94
- Interpretation of Notification No. 66/95-Cus.
- Retrospective effect of Notification No. 66/95

Analysis:
The appeals involved a Public Sector Undertaking (PSU) seeking the benefit of exemption under Notification No. 155/94 and Notification No. 184/94. The PSU contended that they had obtained orders from the Ministry of Defence for importing components and machineries. The main argument revolved around the interpretation of the notifications and the retrospective effect of Notification No. 66/95-Cus.

Upon careful consideration, the Tribunal noted that Notification No. 155/94 required a Certificate under the 'Orders of a Department of Government of India' for exemption. The PSU had obtained orders from the Ministry of Defence for importing specific parts listed in the notification. The Tribunal found no dispute regarding the import of items falling within the notification. It was argued that Notification No. 66/95 clarified the terms of Notification No. 155/94 and similar notifications, thereby having a retrospective effect. Consequently, the PSU was deemed eligible for the benefit under Notification No. 155/94 for six Bills of Entries.

Regarding the claim under Notification No. 184/94, the Tribunal observed that the specific term 'On the order of a Department of the Government of India' was not incorporated in the notification. Notification No. 66/95 did not address the terms of Notification No. 184/94. As a result, two Bills of Entries were deemed ineligible for the benefit under Notification No. 184/94.

In conclusion, the Tribunal granted relief to the PSU for six Bills of Entries falling under Notification No. 155/94 while rejecting the claim for two Bills of Entries falling under Notification No. 184/94. The judgment clarified the interpretation of the notifications and the retrospective effect of Notification No. 66/95, providing a clear decision on the eligibility for exemption under the respective notifications.