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2015 (8) TMI 1170 - HC - CustomsImport of paver finisher machine of only 6m - Benefit of duty exemption under notification no. 12 of 2012-Cus – Assistant Commissioner rejected claim for exemption sought by petitioner under Notification No.12 of 2012-Customs on ground that duty exemption under Customs Notification is applicable only for Electronic Paver Finisher for laying bituminous pavement of 7m size against petitioners imported paver finisher machine of only 6m – Held that:- petitioner pointed out that non-consideration of certain areas relates to classification of machinery being called as Electronic Paver Finisher for laying bituminous pavement 7m size and above, and this aspect has not been originally considered by Tribunal – Petitioner also submitted that without being influenced by any of findings of Tribunal, Commissioner of Appeals may be directed to consider issue independently and decide issue on merits – In order to give quietus to issue, appellate authority directed to dispose of appeal of petitioner, on its own merits and in accordance with law – Petition disposed of.
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