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TMI Blog2009 (12) TMI 351X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant. Shri C. Dhanasekaran, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - M/s. Goodwill Engineering Works, (hereinafter referred to as GEW) were issued a private bonded warehouse licence and granted permission to manufacture boats/launches in bond under Customs supervision, using imported parts or raw materials under Section 65 of the Customs Act, 1962. GEW imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for de novo adjudication. The Commissioner (Appeals) passed fresh orders rejecting the claim for exemption on Differential Global Positioning System (DGPS), Electronic Theodolite and Radio Telephone Equipment and extended benefit to Echo Sounder, Water and Grab Samplers and Radio Tide Gauge. Denial of benefit for the first three items has been challenged by the assessees in Appeal No. C/454/02 whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or communication between two vessels or between the vessel and the board. (4) Echo Sounder is an instrument which measures the depth of water at any given instant using ultrasonic wave. (5) Water and Grab Samplers are used for taking samples of water and sediments on the sea-bed for analysis and for basically correcting the echo-sounder. (6) Radio Tide Gauge instantaneously provides tide height ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exempt from payment of duty. Since the items in dispute are parts for use and actually used in the manufacture of launches falling under Heading 89.06, and they are manufactured in accordance with the provisions of Section 65 of the Act, the benefit of the notification is admissible to all six of the disputed items. We, therefore, set aside the denial of the benefit of exemption to DGPS, Electroni ..... X X X X Extracts X X X X X X X X Extracts X X X X
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