9911796707
TMI Blog1990 (6) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... r (J)]. - Collector of Customs, Bangalore has filed an appeal being aggrieved from the order passed by the Collector of Customs and Central Excise (Appeals), Madras. Shri M.K. Sohal, the learned JDR who has appeared on behalf of the appellant has pleaded that the respondents had imported survival packs and the goods were classifiable under Heading 8301/09(1) of CTA and T.I. 68 of Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 394/88-B2 where oxygen cylinders were imported which were treated as military stores for the aircraft and the Tribunal had ordered the extension of benefit of Notification No. 206/76. Relevant extract from the said judgment is reproduced below :- "We have also perused the Notification 206/76. In terms of Sl. No. 1 aircraft parts, aircraft engines and aircraft engine parts are exempt from duty as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he imported items are fully covered by the Sl. No. 4, military stores, accordingly we do not find any merits in the appeals. The same are dismissed." We are of the view that the goods are of general description 'military stores' at Serial No. 4 of Notification No. 206/76-Cus. We follow the earlier judgment of the Tribunal and hold that the respondents are entitled to the benefit of Notification N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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