B&D spares of Interceptor Boats to Cost Guard eligible for exemption Notification No. 12/2012-Cust

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...