9911796707
TMI Blog1989 (10) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... r of Customs on the ground that the tiles are not covered by the notification because they could not be treated as being imported in connection with manufacturing/ promotional activity. On appeal filed before the Collector of Customs (Appeals), Bombay, he allowed the benefit of notification to the respondents subject to the condition that the respondents had used the tiles in the manner claimed in their appeal memorandum filed before the Collector (Appeals). Hence the present appeal before us by the Revenue. 2. We have heard Shri V. Chandra Sekaran, SDR for the appellant and Shri Pramod Kumar Ahuja, advocate for the respondents. Shri Ahuja has argued that in his letter dated 4th March, 1983, the Assistant Development Commissioner (I & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one in connection with the manufacturing or packaging of electronic goods for export out of India or with the promotion of such export of electronic goods are exempted from the whole of the Customs duty leviable thereon subject to certain conditions laid down therein. The goods specified in the Annexure to the notification were permissible to be imported free of duty under the above notification. The Collector (Appeals) has allowed the benefit of duty free import in respect of the tiles imported by the respondent. He has observed that the tiles imported by them were used for insulating the floor. The respondents' claim before the Collector (Appeals) was that the tiles improve the acoustic qualities and also keeps the atmosphere dust-free. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cs is a highly sophisticated industry and it requires dust-free atmosphere for better reliability and performance. He, however, did not confirm whether the PVC solid vinyl floor tiles would maintain dust-free atmosphere. In the absence of any definition in the notification for fixture and in view of the respondents' claim that the recording of Video Cassettes required dust-free atmosphere, which has not been rebutted by furnishing material, the notification should be interpreted in favour of the assessee. Accordingly, we do not find sufficient justification to set aside impugned order-in-appeal.
5. In the circumstances, we uphold the impugned order of the Collector (Appeals) and dismiss this appeal. X X X X Extracts X X X X X X X X Extracts X X X X
|
