9911796707
TMI Blog2007 (3) TMI 570X X X X Extracts X X X X X X X X Extracts X X X X ..... Order per : P.G. Chacko, Member (J)]. This appeal filed by the Chief Engineer (DFID APL) of the Andhra Pradesh Transmission Corporation, a State Govt, undertaking, is against denial of the benefit of Notification No. 67/87-Cus., dated 1-3-1987 to Capacitor Switches and Capacitor Banks imported by the appellants and cleared through Chennai Port under a Bill of Entry dated 14-12-1997. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty to the extent of over Rs. 5.20 crores against the appellants under Section 28(2) of the Customs Act. The appeal filed by the Corporation against the decision of the original authority did not succeed. Hence the present appeal against the order of the appellate authority. 2. After examining the records and hearing both sides, we find that the capacitor switches and capacitor banks were in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s part of power transmission and distribution system for initial setting up of rural electrification and system improvement project. Apparently, the imported items were intended to be used for the system improvement . However, in order to claim the benefit of the notification, the appellants were liable to establish that the imported goods were intended to be used in the generation of power. In t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taka State Electricity Board s case by submitting that a subsequent amendment of the Explanation to the Notification is applicable to the instant case, he has not been able to establish this fact. Apparently, the Explanation to the Notification, which was considered by the Tribunal and the apex court in Karnataka State Electricity Board s case was very much in place when the import in question was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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