2005 (11) TMI 272

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..... President]. - Heard both sides. Revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals) in respect of the import made by the respondents, the Commissioner (Appeals) allowed benefit of Notification No.23/98-Cus. 2. The brief facts of the case are that the respondents entered into a contract for export of moulding patterns and moulds and foaming line for Hea .....

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..... authority allowed the refund claim. The Revenue filed an appeal before the Commissioner (Appeals) against the order of the adjudicating authority and the Commissioner (Appeals) also dismissed the appeal on the ground that the certificate, as per the conditions of the Notification, was produced by the respondent. The present appeal is filed on the ground that at the time of clearance, the responde .....

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..... oods supplied to the Ministry of Environment and Forest for grant of necessary certificate. The goods in question were imported into India thereafter the Bills of Entries were filed on 23-2-99. The necessary certificate was issued in the month of May, 1999. The Revenue is not disputing the correctness of the certificate issued by the Ministry, which is as per the requirement of the Notification. W .....

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