2010 (3) TMI 637

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..... eard both sides. Shri Joseph Prabhakar, learned advocate appearing on behalf of the appellants states that at the material time, import of domestic and commercial refrigeration and air conditioning/heat pump equipment, such as refrigerators, freezers, dehumidifiers, water coolers, ice machines, air conditioning and heat pump units and compressors containing Group VI Ozone Depleting Substance such .....

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..... er Unit imported by the appellants, which is a part of Injection Moulding Machine, is not one of the specified restricted machinery. Besides, the appellants had a general licence for the EOU under which the impugned goods were permitted to be imported. As such, this is a case where the benefit of doubt requires to be extended to the appellants. Consequently, the impugned order imposing redemption .....

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