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Issues involved: Interpretation of Notification No. 23/98-Cus. dated 2-6-1998 regarding benefit eligibility for imported compressor u/s said notification.
The appellate tribunal considered whether the benefit of Notification No. 23/98-Cus. dated 2-6-1998 was applicable to the compressor imported by the respondents. The Commissioner of Customs had granted the benefit based on a previous decision involving the same party, where certain electronic items were deemed eligible for exemption as parts of an aircraft component. The Revenue challenged this decision, arguing that a civil appeal against the earlier Tribunal decision had been admitted by the Supreme Court. However, the Supreme Court later dismissed the appeal, affirming the Tribunal's decision. The tribunal held that based on the Supreme Court's dismissal of the civil appeal, the appellant's contention that a compressor as part of a Ground Power Unit cannot be considered a part of an airplane was not tenable. Ultimately, the tribunal dismissed the appeal after considering the arguments from both sides and the legal implications of the Supreme Court's decision in Commissioner v. Mak Controls - 2005 (183) E.L.T. A73 (S.C.).
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