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TMI Blog2019 (5) TMI 457X X X X Extracts X X X X X X X X Extracts X X X X ..... certificates and the appellant will be entitled to the benefit of the duty free clearance under the said notification. The goods mentioned in the DRDO certificate are not in the nature of Prototype as can be seen from the amended certificate issued by DRDO in respect of one set of the items for appeal no. E/75033/2019. Thus, the benefit cannot also be denied for the same goods cleared to DRDO - Appeal allowed - decided in favor of appellant. - Appeal No. E/75033/2019 & E/587/2008 - FO/75448-75449/2019 - Dated:- 9-4-2019 - SHRI P.K. CHOUDHARY, MEMBER (JUDICIAL) And SHRI V. PADMANABHAN, MEMBER (TECHNICAL) Shri Hemant Jajodia, CA. for the Appellant (s) Shri A. K. Biswas, Suptd.(AR) for the Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ters). The notification under 1(d) of Col. 4, prescribes a value limit of ₹ 50,000/- for Prototype . The department was of the view that the certificate was for Prototype and will not be entitled to the benefit of the notification since the total cost of the goods was more than the value limit prescribed for Prototype . 4. The certificate dated 15.02.2005 was issued by DRDO in favour of the appellants for the following goods:- Material Handling Device for Modular Bridge for a total cost of ₹ 35,00,000/-. The category of goods was indicated as 1(d) Prototype . The department was of the view that the benefit of the notification will not be available to the goods under the certifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods has been modified by deleting the word Prototype . The category of the goods has been modified in respect of the certificate dated 15.02.2005. The amended certificate in this case indicates corrected category of the goods under 1(a) of the notification. However, the departmental authorities have declined to take note of such amendment which was carried out subsequent to the clearances of the goods. 8. With reference to the clearances in respect of appeal No. E/587/2008, he submitted that the goods involved, were same as those covered by the certificate dated 15.02.2005 but he submitted that the appellant was unable to obtain the amended certificate from DRDO. However, he drew our attention to the Purchase Order dated 5.3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficates and the appellant will be entitled to the benefit of the duty free clearance under the said notification. 12. In respect of the goods which are the subject matter of appeal No. E/587/2008, we find that the goods mentioned in the DRDO certificate are not in the nature of Prototype as can be seen from the amended certificate issued by DRDO in respect of one set of the items for appeal no. E/75033/2019. Thus, we are inclined to take the view that the benefit cannot also be denied for the same goods cleared to DRDO which are the subject matter of appeal No. E/587/2008. 13. In view of the above discussions the impugned orders are set aside and both the appeals are allowed. (Dictated and pron ..... X X X X Extracts X X X X X X X X Extracts X X X X
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