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2015 (11) TMI 1327 - CESTAT MUMBAI

2015 (11) TMI 1327 - CESTAT MUMBAI - 2016 (335) E.L.T. 487 (Tri. - Mumbai) - Benefit of Notification No. 80/70-Cus dated 24.08.1970 - imported of goods as ‘private personal property’ or import to warranty replacement by companies or commercial organization - Held that:- benefit of notification is eligible even to the commercial organization also. - Decision in the case of Echjay Industries P. Ltd. [1994 (3) TMI 115 - HIGH COURT OF JUDICATURE AT BOMBAY] followed - Decided against Revenue. - Appea .....

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ting aside the Order-in-Original. 2. The issue involved in the present case is that whether the appellant is entitle for the benefit of Notification No. 80/70-Cus dated 24.08.1970. The revenue has contended that the goods imported are computer parts by the appellant s company M/s Tata Infotech Ltd. whereas the Notification is applicable to the goods imported as private personal property of the importer which means when only individual as his private personal property person imports goods then on .....

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who allowed the appeal by setting aside the Order-in-Original. Therefore, the revenue is before us. 4. Shri D. K. Sinha, Ld. A.C. (A R) appearing on the behalf of the Revenue submits that on the very same issue though Honble Bombay High Court in the case of M/s Echjay Industries Pvt. Ltd. Vs. Union of India 1994 (52) E.C.R. 366 (Bom.) extended the benefit of Notification, but in the subsequent judgment, the same Honble Bombay High Court in the case of Birla Erickson (Tools) Limited Vs. Union .....

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could not be extended to import to warranty replacement by companies or commercial organization. 5. On the other hand, Shri Amey Nargolkar, Ld. Counsel for the respondent submits that the judgment in the case of Echjay Industries Pvt. Ltd. (supra), the Hon ble High Court has passed very detailed order, discussing entire facts of the case and by passing a reasoned order, decided that the benefit of notification is eligible even to the commercial organization also. However, the judgment passed by .....

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with any infirmity. 6. We have carefully considered the submission made by both the sides. We find that on the issue involved, there are two judgments on the same issue delivered by the Honble Bombay High Court, first in the case of Echjay Industries Pvt. Ltd. (supra) and second is Birla Erickson (Tools) Ltd. (supra). We observed that in the case of Echjay Industries P. Ltd., the Hon ble High Court has passed very detailed and reasonable order discussing the facts and law points whereas in the .....

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