9911796707
TMI Blog2012 (6) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... d both sides. 2. The applicant filed this application for waiver of pre-deposit of duty of Rs.7,11,541/-, interest and penalty. 3. The brief facts of the case are that the applicants are engaged in the manufacture of air-conditioners, refrigerators and chilling units falling under Chapter 84 of the Tariff. The applicants manufactured and cleared 4 numbers of water cooler chiller in the month of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d from payment of customs duty. The Revenue is denying the benefit of that Notification that ABB Ltd. is not entitled to avail the benefit of Notification 21/2002-Cus. in view of the Exim Policy. Notification No.21/2002-Cus. does not contain any condition that the provisions of the Notification are subject to Exim Policy, hence the demand is not sustainable. 5. The Revenue relied upon Chapter 8 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bject to the condition that the same are to be certified by an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Power. Further, we find that the Customs Notification 21/2002 does not provide any condition that the benefit is available subject to the provisions of the Exim Policy. In absence of such condition, we find prima facie case on merits as well a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
