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TMI Blog2000 (10) TMI 385X X X X Extracts X X X X X X X X Extracts X X X X ..... lants. Shri Sanjay Singhal, Appraiser, for the Respondents. [Order]. - This is an appeal filed by M/s. Gujarat State Fertilizers and Chemicals Ltd. against order-in-original Number S/26-CAR-57/99 VB, dated 28-5-1999 passed by the Asstt. Commissioner of Customs, Gr. VB, New Custom House, Mumbai-38. Wherein, the adjudicating authority denied, the benefit of Notification 23/98-Cus., dated 2-6-98 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efit of exemption. Secondly, narrow interpretation cannot be taken of the term 'fire services' used in the said notification. It covers all the fire fighting equipments imported by any other State/Central Government controlled Units and not Fire Brigade services alone. They also gave a detailed written submission along with various judgments in support of their contention. 4. Shri Sanjay Sin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jarat Cadre. Hence this is evident that it is a State Government Controlled Organisation. 6. I have carefully gone through the records of the case and the rival submissions. I observe that the lower authority denied the benefit of Notification 23/98-Cus. in respect of impugned goods primarily going through the equity share holding in the appellant Company to arrive at a conclusion that the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used by the appellant, who is administered by Government of India i.e. Ministry of Chemicals and Fertilizers. 7. Thus, in my considered view, all the conditions of the said notification are satisfied. It is settled principle that once the mandatory conditions of notifications are complied with, the Customs authorities have no jurisdiction to sit in appeal over the authority and wisdom of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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