Customs, Excise and Gold Tribunal Bangalore Electronics Corpn. Of India Ltd. vs Commr. Of Cus. on 2 December, 2004 Equivalent citations: 2005(186)ELT510(TRIBANG) ORDER S.L. Peeran, Member (J) 1. Both these appeals had been filed by a PSU against the OIA Nos. 35 & 36/2001Cus., dated 2112001 denying the benefit of exemption under Notification No. 155/94 dated 1371994 in respect of Bills of Entry at Sl. No. (i) to (vi) and in respect of two Bills of Entry at Sl. No. (vii) and (viii) pertaining to Notification No. 184/94Cus., dated 9111994. The appellants' contention is that they had obtained an order of a Department of Government of India i.e. the Ministry of Defence for import of various components and the said machineries were being cleared in terms of earlier Notification i.e., Notification No. 206/76Cus. It is submitted that Notification No. 155/94 was amended by Notification No. 66/95Cus., dated 16395 incorporating the terms in Notification 155/94Cus. The terms included that "The goods are imported by the Government of India, the contractors of the Government of India, State Governments, Public Sector Undertakings of the Central Government or the State Governments and the subcontractors of such Public Sector Undertakings" be eligible for the benefit of the Notification provided a Certificate is signed by an officer not below the rank of a Joint Secretary to the Govt. of India in the Ministry of Defence showing various details as per the Notification issued. He submits that there is no dispute with regard to the Certificate issued by an officer not below the rank of Joint Secretary to the Govt. of India in Ministry of Defence showing all the particulars as required by the Notification. He submits that even Notification No. 155/94 is clearly incorporating the terms that "On the order of a Department of the Government of India". The exemption would apply to the items indicated in column 2 of Notification 155/94. He points out that the orders of a department of Govt. of India were available in the matter and, therefore, Notification 66/95Cus. has making it more explicit and it has retrospective effect. He prayed for allowing the benefit in respect of 6 Bills of Entry claiming the benefit of Notification No. 155/94. In respect of two Bills of Entry wherein the claim of Notification No. 184/94 is concerned, he submitted that there is more specific terms as "under the orders of a Department of Government of India" or Public Sector Undertaking or Contractors under PSU'. Therefore, the appellant will not be in a position to press further in that matter. 2. Heard learned SDR who reiterated the views expressed by both the authorities. 3. On a careful consideration, we notice that the Notification No. 155/94 had clearly indicated that the exemption would apply if a Certificate has been produced under the 'Orders of a Department of Government of India'. The appellant is a PSU and had obtained orders from the Ministry of Defence for importing the parts as described in column 3 of the Notification. There is no dispute with regard to the import of the items falling within the Sl. No. 2 of the Notification. The only doubt raised by the Revenue was that Notification No. 66/95Cus. which clarifies explicitly the authorities to issue the order cannot be considered as having a retrospective effect. On our careful consideration, we find that the Notification No. 66/95 has been issued to clarify the terms in 155/94 and similar other Notifications. Therefore, it is having a retrospective effect and the appellants are eligible for the benefit in respect of 6 Bills of Entries viz. (1) 5337 dated 1791994; (2) 2955 dated 28495; (3) 5618 dated 28101994; (4) 5157 dated 891994; (5) 5154 dated 891994; and (6) 6361 dated 31101994. In so far as the claim of benefit of Notification No. 184/94 dated 91194 is concerned, we find that the terms of the Notification does not incorporate the term 'On the order of a Department of the Government of India'. Notification No. 66/95Cus., dated 13395 did not clarify with regard to the terms in Notification No. 184/94, dated 91194. Therefore, Sl. Nos. (vii) & (viii) of Bills of Entries described in para 5 of the OIA viz. Bill of Entry No. 0594, dated 2711995 and 1426, dated 2821995 are not eligible for the benefit of the Notification No. 184/94, dated 9111994. The appeals are disposed of on the above terms by granting relief to the appellants in respect of six bills of Entries falling under Notification No. 155/94 and rejecting the claim of the benefit in respect of two Bills of Entries falling under Notification No. 184/94Cus., dated 9111994. (Pronounced in open Court on 2122004)