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TMI Blog2004 (6) TMI 441X X X X Extracts X X X X X X X X Extracts X X X X ..... A(Ors)1075/04 and finding, that by this Miscellaneous Application, Revenue has placed on record a letter dated 1-8-1996 written by me as Commissioner of Customs (Bombay) (the post I held then) addressed to Member (Customs), Central Board of Excise Customs, New Delhi which reads as follows : To Member (Customs), Central Board of Excise Customs North Block, NEW DELHI. Sir, Sub. :- Exemption of Customs duty under Notfn. No. 90/94-Cus., dtd. 1-3-94 for import of capital goods for GSFC s 1350 MTPD Ammonia Project - Clarification - reg. M/s. Gujarat State Fertilizers Co. Ltd. (GSFC) are implementing their 1350 MTPD Ammonia Plant at Vadodara, and had applied for registration of their imports under the Project Import benefits. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... leared provisionally at NIL rate of duty, i.e. the duty applicable for fertilizer projects under Notfn. No. 90/94-Cus. dtd. 1-3-94, along with 5% R.D. in view of the facts stated above recommending authority has specifically stated that the goods are eligible for exemption under Notfn. No. 90/94-Cus. as there are required for implementation of a fertilizer project. 5. In view of the above, it may please be clarified as to whether the benefit exemption under Notfn. No. 90/94-Cus for fertilizer project can be granted to the imports made by M/s. Gujarat State Fertilizers Co. Ltd. under the-above project. Yours faithfully, Sd/- 2-8-96 (S. S. Sekhon) COMMISSIONER OF ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tter, having dealt with the issue in the capacity of the then Commissioner of Tax Research as held as follows : 15. Having considered the submissions and perused the record I did not see any substance in the objection. No doubt, the Industry Ministry s letter was addressed to me in my capacity as Commissioner, Tax Research, in the year 1978. There is, however, nothing on the record to show that I have dealt with the matter or expressed any view thereon. It appears from the record that the Ministry of Industry s letter, on receipt, was dealt with not in the Tax Research but in another section of the Ministry of Finance and the Ministry s letter containing the Ministry of Industry s clarification was forwarded to the Collectors of Central ..... X X X X Extracts X X X X X X X X Extracts X X X X
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