9911796707
TMI Blog2002 (11) TMI 731X X X X Extracts X X X X X X X X Extracts X X X X ..... S.S. Sekhon, Member (T)]. The appellant is an Ordnance factory under Ministry of Defence. They imported and cleared Front Axel Set Shaft RH (finished) and assembly Front Axel Shaft LH (finished) from Japan against an initial order after paying customs duty. The refund application was made to claim exemption under Notfn. No. 155/94-Cus. of 13-7-1994 as amended, which was rejected. The Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... components, required by the armed forces for use in their various specialised operational machines, instruments and vehicles and if it was the intention of the Govt. to exempt all military stores then there was no need to escalate the list and therefore it was only arms, ammunitions and military stores relating to the arms, ammunitions, which were used directly for combat purposes were exempt and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s; Electric Detonators; Fire Directing and Fire Control instruments such as Range-Finders, Predictors, Platters, Computers; Sights Dial; Signal Equipment (including wireless, equipment and component parts thereof, used exclusively by the Defence Services); Test equipment for Radars for service use; Military Bridging Stores and Equipments; ASDIC and ECHO Sounding equipments; Specialised Cameras for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k drills and breakers. 3. There is no finding as to how and why the subject imports cannot be considered to be components for specialised vehicles peculiar to the defence services and thus be eligible for the exemption under the table Sl. No. 4(III). The imports in this case are by the Vehicle Factory, Jabalpur, which is engaged in manufacture and supply of vehicles of all kinds, specialised or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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