1998 (6) TMI 257

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..... Wadhwa, Member (J)]. - Brief facts of the case are as under :- 1. The appellants herein imported Button Guides as free replacement against defective material earlier imported by them and claimed the benefit of Notification No. 80/70-Cus., dated 29-8-1970. The benefit of the said Notification has been denied to the appellants on the ground that the same is available only when the importatio .....

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..... lable when the goods are imported as replacements, by a firm. Following the said judgment in the case of Quality Steel Tubes, the Tribunal in the subsequent case of M/s Goodyear India Ltd. referred (supra) has again held that the benefit of Notification would be available only when the goods are imported as replacement by individuals as `private personal property' and not as property of the firm. .....

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..... Companies or associations or body of individual whether incorporated or not. By observing so, the Hon'ble High Court has extended the benefit of Notification 80/70 to the petitioners in that case which was Private Ltd. Company registered under the Companies Act. He submits that as the Tribunal's judgment relied upon by the department has been over-ruled by the Bombay High Court, by following the H .....

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..... fect that exemption benefit is dependent upon the satisfaction of the certain conditions and which cannot be granted unless such conditions are complied with, even if such conditions are only directly in nature. It is for the appellants to establish the satisfaction of the condition of the notification to earn the benefit under the same. 4. We have considered the submissions from both the si .....

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..... ing no dispute as regards the fulfilment of other three conditions, we do not find any justification for sending the matter back to the adjudicating authority and for looking afresh into fulfilment of all the other conditions. 5. In view of the foregoing discussions, the appeal is allowed with consequential relief in accordance with law to the appellants.
Case laws, Decisions, Judgements .....

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