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TMI Blog2000 (10) TMI 385X X X X Extracts X X X X X X X X Extracts X X X X ..... ngdon Christian, Advocate, K.V. Subramanyam, Sr. Manager, for the Appellants. Shri Sanjay Singhal, Appraiser, for the Respondents. [Order]. - This is an appeal filed by M/s. Gujarat State Fertilizers and Chemicals Ltd. against order-in-original Number S/26-CAR-57/99 VB, dated 28-5-1999 passed by the Asstt. Commissioner of Customs, Gr. VB, New Custom House, Mumbai-38. Wherein, the adjudicating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... certificate at the time of clearance, they could not be denied the benefit of exemption. Secondly, narrow interpretation cannot be taken of the term 'fire services' used in the said notification. It covers all the fire fighting equipments imported by any other State/Central Government controlled Units and not Fire Brigade services alone. They also gave a detailed written submission along with var ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere it is evident that most of the Directors are IAS officers of the Gujarat Cadre. Hence this is evident that it is a State Government Controlled Organisation. 6. I have carefully gone through the records of the case and the rival submissions. I observe that the lower authority denied the benefit of Notification 23/98-Cus. in respect of impugned goods primarily going through the equity shar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used by the appellant, who is administered by Government of India i.e. Ministry of Chemicals and Fertilizers. 7. Thus, in my considered view, all the conditions of the said notification are satisfied. It is settled principle that once the mandatory conditions of notifications are complied with, the Customs authorities have no jurisdiction to sit in appeal over the authority and wisdom of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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