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TMI Blog2017 (8) TMI 628X X X X Extracts X X X X X X X X Extracts X X X X ..... el: TSAP 2000FFW capacity 160 Tons per hour from Korea vide Bill of Entry dated 23.9.2008 claiming exemption from BCD and CVD in terms of Sl. No. 230, List 18 Sl. No. 1 of Notification No. 21/2002-Cus. dated 1.3.2002. The original authority observed that the catalogue from the supplier did not have any indication that the mixing plant is with the bag type filters and therefore held that the conditions of the notification are not fulfilled for which the benefit of concessional rate of duty cannot be allowed. Aggrieved on the rejection of the benefit, the appellants filed appeal before Commissioner (Appeals) who vide the order impugned herein allowed the benefit of notification. Hence, the department is now before the Tribunal against the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 120 T/hour capacity" 5. The hot air exiting from the dryer drum will carry with it dust and other particulate matter which could not be let out into the atmosphere. Therefore, 360 numbers of filter bags were also imported as part of the consignment. An objection was raised that the imported machinery consisting only of 360 numbers of filter bags and not bag type filter arrangement as required by the notification. The amendment was denied for the reason that the appellants failed to include the bag type filter arrangement and the filter was procured locally. The Commissioner (Appeals) has rightly analyzed the issue and held that the respondents are eligible for benefit of notification even though the housing for the filter bags were procure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted filter bags and the adjudicating authority had denied the benefit holding that since the housing has been imported by them, it cannot be called as bag filter arrangement. The Commissioner (Appeals) has discussed in detail with regard to the meaning of the word Arrangement and how such word as to be interpreted when used along with the words bag filter arrangements . In the impugned order, the Commissioner (Appeals) has expressed his view that when the plant/machinery are imported for road construction activity and put to use by actual user, denial of the benefit on the sole ground that the housing for the filters are not imported does not keep with the purpose of interpretation of the notification enunciated by the Hon ble Supreme Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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