9911796707
TMI Blog2003 (3) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent. [Order per : Archana Wadhwa, Member (J) (Oral)]. Revenue being aggrieved with the order passed by the Commissioner of Customs (Appeals) vide which he has set aside the Order-in-Original passed by the Asst. Commissioner of Customs, has filed the present appeal. 2. We have heard Shri A. Jayachandran, learned JDR for the appellant. Nobody has appeared on behalf of the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling unit was not eligible for the full exemption benefit available to floricultural unit under the notification in question. During adjudication before the AC, the respondent claimed the benefit of alternative Notification No. 13/81-Cus., which extends the benefit to the capital goods used in floricultural unit. The AC vide his impugned order denied benefit of Notification No. 126/94 as also of N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation No. 13/81 to the respondents and allowed their appeal. Accordingly, the Revenue being aggrieved with the said order has filed the present appeal. 5. After giving our careful consideration to the submissions made by learned JDR and after going through the impugned order of Commissioner (Appeals), we find that the appellate authority has observed that the benefit of Notification No. 13/81 w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g denial of the benefit of Notification No. 126/94, they claimed the alternative benefit of Notification No. 13/8 l. 6. As regards the second reason by the Revenue for denying the benefit of Notification No. 13/81, the Commissioner has relied upon Ministry s Circular No. 15/95-Cus., dated 23-2-95 whereby physical supervision was dispensed with. He has, however, observed that the waiver of physic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are not carried out in customs bond does not mean that the goods have not been used as capital equipment. All other substantive conditions of the notification stand fulfilled by the respondent. It is also well-settled law that the circulars issued by the Board are binding on the authorities below who cannot be heard contrary to the same. Inasmuch as, there is no dispute that the Circular No. l5/95 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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