2015 (10) TMI 1527

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..... p;             For the Respondent : Shri M.Rammohan Rao, DC (AR)                ORDER Per R. Periasami The appellants filed appeal against the impugned order dt.24.1.2014 passed by Commissioner (Appeals).  2. The brief facts of the case are that appellants have imported accessories for 10 MW Steam Turbine Generator Set under Bill of Entry No.8250437 dt.18.10.2012. The goods were imported under Status Holders Incentive Scrip (SHIS) scheme and claimed benefit of Notification No.104/09 dt.14.9.2009. The adjudicating authority denied the benefit of notification as the goods were not covered under SHIS .....

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..... ital goods are permissible under SHIS scheme or basic chemical industry as per Sl.no.6 of para 3.16.4 of FTP. Further he submits that goods imported are accessories of steam turbine not capital goods, generator and these are parts and accessories of capital goods for upgradation of chemical industry. He submits that notification benefit is rightly denied and goods are not related to either upgradation of the capital goods of the chemical industry or these are parts or accessories of capital goods. 4. After hearing the submissions of both sides, we find that the short issue in this case relates to whether benefit of SHIS scheme is eligible in respect of various accessories imported by the appellants for 10 MW Steam Turbine Generator Set. It .....

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..... ector for import of capital goods for upgradation of technology. Para 3.16.4 at Sl.No.6 Basic chemical industry (excluding pharmaceutical industry) is listed as specified sector. It is evident that the import of capital goods under SHIS scrip, under Notfn 104/09 dt.14.9.2009 is for the purpose for upgradation of technology and also it is sector specific. In the present case, what is imported by the appellants are accessories of Steam Turbine Generator used in generation of steam which in turn used for generating electricity whereas the SHIS is applicable only for import of capital goods for Basic Chemical Industry. Both the adjudicating authority as well as the L.A.A. has dealt the issue in detail. The appellants plea that the definition of .....

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