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2015 (11) TMI 375 - SUPREME COURT

2015 (11) TMI 375 - SUPREME COURT - 2015 (325) E.L.T. 823 (SC) - Classification of goods - Bridges/Aerobridges - required to be used for the modernization of airport facilities - benefit of Notification No. 36/96-CUS dated 23.07.1996 and Notification No.11/97-CUS dated 01.03.1997 - Classification under Chapter Heading 8428,8430.80 and 4011.99 or under Chapter Heading 7308.10 - Held that:- If the goods fall within the description as mentioned therein the classification may not be of any relevance .....

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legated authority of DGCA to issue such certificate. The assessee had thus fulfilled the condition laid down in Notification No. 36/96. To the same effect is the Notification No. 11/97-Part I. - conclusion of the Tribunal does not call for any interference. - Decided against Revenue. - Civil Appeal No(s). 2728/2007 - Dated:- 13-10-2015 - Mr. A.K. Sikri & Mr. Rohinton Fali Nariman, JJ For the Petitioner : Mr. Yashank Adhyaru, Sr. Adv., Mr. Shankar Divate, Adv., Mr. Arijit Prasad, Adv., Mr. Ba .....

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s. of Long life lamps for Aerobridges 8430.80 and 8539.29 3. 10140 26.3.1997 8 Nos. of Tyres of Aerobridges 4011.99 It is clear from the aforesaid table that the assessee had filed Bill of Entries by classifying these goods under Chapter Heading 8428,8430.80 and 4011.99 respectively. In the Bill of Entries filed by the assessee, it had also claimed benefit of Notification No. 36/96-CUS dated 23.07.1996 and Notification No.11/97-CUS dated 01.03.1997 as per which the import duty is 'nil' i .....

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nd windows and their frames and thresholds pillars and columns), of iron or steel, plates, rods, angles, shapes, sections, tubes and the like prepared for use in structures of iron or steel. 7308.10-Bridge and bridge-Sections. Classification claimed by Airport Authority: 8428-Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics. 8428.90-Other machinery . As pointed out, according to the Department, the goods in question are Bridge and bri .....

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reads as under: 143 84 or any Other chapter Navigational, communication air-traffic control and landing equipments and spares for maintenance of such equipments when imported by Airports Authority of India. 25% Nil 21 It may be discerned from the reading of the aforesaid Notification that if the goods fall within the description as mentioned therein the classification may not be of any relevance, inasmuch as, Chapter Heading states 84 or any other chapter . Coming to the description of goods, la .....

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