1999 (8) TMI 152

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..... the Respondents. [Order per : Gowri Shankar, Member (T)]. Appeal taken up for disposal with consent of both sides, after waiving deposit. 2. The appellant imported a consignment of goods described as aluminum skylight panels and claimed clearance at concessional rate of duty under Notification 110/95. This notification permits concessional rate of import on capital goods imported under .....

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..... The Commissioner (Appeals), to whom the importer appealed, confirmed the conclusion of the Assistant Commissioner that the benefit of the notification would not be available but he went on a different reasoning. His thinking was that Notification 110/95 defined the meaning and scope of the term rendering services the equipment for which could be capital goods. He therefore felt it appropriate to .....

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..... Notification 112/93 has to be accepted. There is no provision in Notification 110/95 referring to the Notification 122/93 and it would not be appropriate to import into Notification 110/95 the terms contained in Notification 122/93 merely because the appellant was a hotel and the later notification specifies equipment to be imported by hotels and restaurants. The goods were cleared provisionally u .....

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