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TMI Blog2007 (3) TMI 610X X X X Extracts X X X X X X X X Extracts X X X X ..... DR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. This appeal arises from OIA No. 12/05 dated 28-2-05 by which the assessee has been denied the benefit of condition No. 5 of Notification No. 21/02, dated 1-3-02 on the ground that the same was not claimed. The revenue took the plea that the terms of the Notification and the procedure therein had not been followed and hence th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oncessional rate of duty cannot be denied for import of machinery or equipment specified in the relevant list appended to the Notification when the same are required for the Textile Industry. It is his submission that there is no denial of the fact that the spare parts were imported for use in the Textile Industry and therefore, the denial of benefit on the ground that procedure has not been follo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een used for the textile machinery, they are entitled for the benefit. This Bench in a similar case of M/s. Ramsons Garments Finishing Equipment Pvt. Ltd., (supra) has already upheld the assessee s contention and has granted the benefit of the Notification. Therefore, the appellants are entitled for the benefit of Notification both on merits as well as in terms of the cited judgment. The impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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