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TMI Blog2018 (3) TMI 1504X X X X Extracts X X X X X X X X Extracts X X X X ..... were supported by due documents provided by DRDO, the later development created situation for dispute regarding the eligibility of the appellant for such exemption - the arbitration proceedings are yet to be concluded. In such situation, the matter regarding the validity of purchase order placed by RCI is still to be resolved by a due process. The present proceedings confirming the duty liabi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... O), Ministry of Defence, Government of India, Hyderabad. The appellant imported components in pursuance of such purchase order for further assembly of vibration system to be supplied to RCI. They have claimed exemption under Notification No. 39/1996 (Sl. No. 10) (vi), (viii) dated 23.07.1996. The condition for the exemption is that the components and spares etc. are required for the manufacture an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and to recover the duty payable. The reason being that the original purchase order issued by DRDO has later been cancelled. 4. Ld. Counsel contested the finding of the lower authorities and submitted that the conditions of the Notification have been fulfilled by the appellant at the time of import. There is no post importation condition which they have violated. The dispute between the RCI and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and RCI with reference to specification of the product to be supplied by the appellant has been referred to the arbitration by the Ministry of Defence, DRDO, Directorate of Material Management vide order dated 22.01.2013. The said arbitration proceedings are in terms of the purchase order only. 7. We are informed that the arbitration proceedings are yet to be concluded. In such situation, the m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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