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TMI Blog2008 (9) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... iance with the Notification. No importer can compel the officers to issue permission in a particular manner. The counter signature would mean that the Industrial Adviser has seen the certificate and is recommending it, which is the main purpose of the notification. - It is not the case of the Revenue that the machines imported by the appellants have not been used for the purpose or exemption notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the Department of Electronics of Govt. of India or an Industries Adviser in the Directorate General of Technical Development of the Govt. of India is satisfied that the goods in question are required for the purpose specified in the notification and certified to this effect and recommends the grant of exemption. 2. Provisional assessment was resorted to and thereafter finalized after issue of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egards the description of the goods, he submits that the Revenue is insisting that the description should be exactly tallying in respect of all the details (including specifications). He points out that the name of the machinery along with the specification tallies and it is sufficient for the purpose of exemption. He also cites the decision of the Tribunal in the case of M/s. Karnataka Minerals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion letter given by the Industrial Adviser. We do not agree with the argument that all the specifications should be mentioned in the letter in detail. The recommendation letter also gives the value of the machinery in addition to the main name of the machine which should be sufficient for the purpose of comparison. It is not the case of the Revenue that the machines imported by the appellants hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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