Case Law Details
Larsen And Toubro Limited Vs C.C. (CESTAT Ahmedabad)
We find that the issue involved in the present case is that whether the appellant’s goods imported and supplied as a B&D spares of Interceptor Boats to Cost Guard, Government of India is eligible for exemption Notification No. 12/2012-Cust (Sr. No. 460 or 469A). We examine the eligibility of exemption notification under Sr. No. 460 of the Notification No. 12/2012-Cust. In this regard, we find that the adjudication authority has denied the exemption only on the ground that the interceptor boats manufactured and supplied by the appellant is not a warship.
It is undisputed that intercepted boats used by the Coast Guard Ministry of Defence Government of India is only for security of the costal border of the country and the boats are not used for any other purpose. It is also undisputed that the said interceptor boat are equipped with arms and ammunition, therefore, it is absolutely without any doubt that the interceptor boat is a warship.
Spare parts supplied for warship is clearly exempted under Notification No. 12/2012-CustAccordingly, we have no hesitation to hold that the appellant are clearly eligible for exemption Notification No. 12/2012-Cust (Sr. No. 460). In this position, we do not find it necessary to examine the eligibility of the exemption Notification No. 12/2012-Cust (Sr. No. 469A).
FULL TEXT OF THE CESTAT AHMEDABAD ORDER
Please become a Premium member. If you are already a Premium member, login here to access the full content.
