2011 (8) TMI 562

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..... r. S.S. Kang, Mr. P.R. Chandrasekharan, JJ. Appearance: Shri.Ravindra Shanbhag, Jt. GM for appellant Shri.V.K.Agarwal,SDR, for respondent Per: S. S. Kang 1. Heard both sides. 2. The appellant filed this appeal against the impugned order, whereby the benefit of Notification No.21/2002-Cus dated 28/02/2001was disallowed in respect of the goods, which were declared in the bill .....

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..... p Care Pvt Ltd., Vs. Commissioner of Customs, Chennai, reported in 2005 (191) ELT 697 (Tri-Chennai) where in respect of earlier notification No.23/98-Cus dated 2/6/98 the benefit was allowed in respect of Global Marine Distress Safety System, which was imported for the repair of the ship. 4. Revenue relied upon the findings of the lower authority to say that the replacement of handset of comm .....

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..... e the conditions are the same. In the present case the appellant made import of a handset only, which is to replace the defective handset of communication system of ocean going vessel. The notification provides exemption from payment of duty in respect of capital goods and spares thereof, raw materials parts material handing equipment and consumables for repairs of ocean going vessels by a ship re .....

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