9911796707
TMI Blog2015 (11) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... in order to get the benefit of this Notification, the assessee is also required to satisfy condition no. 21 as mentioned therein For availing the benefit of the said Notification the assessee had produced certificate which was issued by the Regional Airworthiness Office of DGCA and the said Regional Airworthiness Office is the delegated authority of DGCA to issue such certificate. The assessee had thus fulfilled the condition laid down in Notification No. 36/96. To the same effect is the Notification No. 11/97-Part I. - conclusion of the Tribunal does not call for any interference. - Decided against Revenue. - Civil Appeal No(s). 2728/2007 - - - Dated:- 13-10-2015 - Mr. A.K. Sikri Mr. Rohinton Fali Nariman, JJ For the Petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resaid Chapter Headings as claimed by the assessee. The appellant/Revenue, on the other hand, took the view that these goods were classifiable under Chapter Heading 7308.10 as Bridges and bridge- Sections . The two competing entries read as under: 7308-Structures (excluding prefabricated building of heading No. 94.06) and parts of structures (for example, bridges and bridge Section, lock gates, towers, lattice masts, roofs roofing frameworks, doors and windows and their frames and thresholds pillars and columns), of iron or steel, plates, rods, angles, shapes, sections, tubes and the like prepared for use in structures of iron or steel. 7308.10-Bridge and bridge-Sections. Classification claimed by Airport Authority: 8428-Ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion no. 21 as mentioned therein. This condition stipulates as under: The importer at the time of clearance produces a certificate from the Director General of Civil Aviation that the navigational, communication, air-traffic control and landing equipment and spares for maintenance of such equipment are required to be used for the modernization of airport facilities and recommends the grant of exemption to the said goods. It is not in dispute that for availing the benefit of the said Notification the assessee had produced certificate which was issued by the Regional Airworthiness Office of DGCA and the said Regional Airworthiness Office is the delegated authority of DGCA to issue such certificate. The assessee had thus fulfilled the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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