9911796707
TMI Blog2004 (6) TMI 441X X X X Extracts X X X X X X X X Extracts X X X X ..... A(Ors)1075/04 and finding, that by this Miscellaneous Application, Revenue has placed on record a letter dated 1-8-1996 written by me as Commissioner of Customs (Bombay) (the post I held then) addressed to Member (Customs), Central Board of Excise & Customs, New Delhi which reads as follows : "To Member (Customs), Central Board of Excise & Customs North Block, NEW DELHI. Sir, Sub. :- Exemption of Customs duty under Notfn. No. 90/94-Cus., dtd. 1-3-94 for import of capital goods for GSFC's 1350 MTPD Ammonia Project - Clarification - reg. M/s. Gujarat State Fertilizers Co. Ltd. (GSFC) are implementing their 1350 MTPD Ammonia Plant at Vadodara, and had applied for registration of their imports under the Project Import be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eing cleared provisionally at NIL rate of duty, i.e. the duty applicable for fertilizer projects under Notfn. No. 90/94-Cus. dtd. 1-3-94, along with 5% R.D. in view of the facts stated above recommending authority has specifically stated that the goods are eligible for exemption under Notfn. No. 90/94-Cus. as there are required for implementation of a fertilizer project. 5. In view of the above, it may please be clarified as to whether the benefit exemption under Notfn. No. 90/94-Cus for fertilizer project can be granted to the imports made by M/s. Gujarat State Fertilizers Co. Ltd. under the-above project. Yours faithfully, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (b) In this connection, it is found, that a Bench of this Tribunal, in the case of CCE, Allahabad v. Upper India Couper Paper Mills Co. Ltd. - 1991 (51) E.L.T. 471 (Tribunal) = 1991 (17) ETR 105, in similar circumstances, when there was an objection raised by the DR that it would not be proper for the President of the Tribunal to hear, the relevant matter, having dealt with the issue in the capacity of the then Commissioner of Tax Research as held as follows : "15. Having considered the submissions and perused the record I did not see any substance in the objection. No doubt, the Industry Ministry's letter was addressed to me in my capacity as Commissioner, Tax Research, in the year 1978. There is, however, nothing ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
