9911796707
TMI Blog1999 (10) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondents. [Order per : S.L. Peeran, Member (J)]. The appeal was dismissed on the premise that appellant is a PSU and that appellant was required to produce clearance certificate. Appellants now submit that they are not a PSU but a Society registered under Karnataka Society's Registration Act, which is managed by a Governing Council. Therefore they pray that order of dismissal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 70/81 was discussed in the Collectors' conference and the matter had been referred to DOE . Since no clearance (sic) was received from DOE, the claim could not be considered for refund. On this ground, he rejected the same. In the meantime, appellants contended that matter was persuaded with the Ministry and the Ministry had issued a clarification Notification No. 276/90, dated 15-11-1990 inco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n from the date of the notification and there are no indications that notification is having retrospective effect as terms "software" has been incorporated for the first time and the words "spare parts" appearing in the notification could not be considered as "computer software". 10. On a careful consideration of the submissions, we notice that Collectors' conference themselves had referred the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... careful consideration, we notice from the explanation given therein to the fresh notification that intention was to grant exemption even to computer-software and the said notification which was implicit has been made explicit. It has been held in the case of CC v. Shaw Wallace as in 1990 (50) E.L.T. 143 that amendment notification which incorporates certain words was in the nature of clarificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Ld. Representative submits that question of unjust enrichment in this case does not arise as the imported goods were captively consumed for the purpose of research. This point is not disputed by the authorities in the impugned orders and therefore taking into consideration the overalI facts and circumstances of the case, and for the reasons recorded, the impugned order is set aside and appeal al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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