TMI Blog2009 (7) TMI 1109X X X X Extracts X X X X X X X X Extracts X X X X ..... irected against waiver of the pre-deposit of an amount of Rs. 28,18,465. 2. Heard both sides and perused the records. The issue involved in this case is regarding the customs duty liability on the parts of aircrafts imported by the applicant during the period 1-3-07 to 6-3-07 for repair and maintenances of aircrafts. Earlier to 1-3-07, these parts were exempted from payment of duty vide Notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icatory but is amending notification. Any parts imported after 6-3-07 are eligible for the benefit of the notification. Learned Counsel would submit that the decision of the Hon ble Supreme Court in the case of W.P.I.L. Ltd. v. CCE, Meerut, 2005 (181) E.L.T. 359 (S.C.) will squarely cover the issue. 4. Learned DR on the other hand would submit that Notification No. 37/07 is not a clarificatory o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parts of power driven pumps utilized by the factory within the factory premises, the exemption in respect of said item which was operative was either withdrawn or revoked. The action was taken only with a view to rescinding several notifications and by issuing a composite notification. The policy remained as it was and in view of demand being made by the Department, a representation was made by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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