Extract
Ramji Jiranga Pawar & Ors. VS. State Of Maharashtra
The Judgement Information System REPORTABLEIN THE SUPREME COURT OF INDIACIVIL APPELLATE JURISDICTIONCIVIL APPEAL NO.1831 OF 2006 Commissioner of Customs, (Prev.) Gujarat Versus M/s Reliance Petroleum Ltd.JUDGMENTS.B. Sinha, J.1. The validity of an exemption notification bearing No.11/97-Cus dated 1.3.1997 as amended by notification No.55/97-Cus dated 13.6.1997 granting exemption to various imported goods including EOT mobile crane required for setting up crude petroleum refinery subject to fulfilment of certain conditions, is in question in this appeal which arises out of judgment and order dated 8.7.2005 passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Court No.2. 2 2. The fact that the crane in question was imported for using the same in setting up a refinery is not in dispute.What is in dispute is that whether a crane when placed on a vehicle which the appellant wrongly stated to be a `motor vehicle' would fulfill the description of a mobile crane or a `material handling equipment'.Valuation of the said crane was also questioned.The fact that different parts of the said crane were imported by the respondent herein as second hand equipment is also not in dispute. It is, however, accepted that the original manufacturers of the two part of the said equipment were different. We may, at the outset, notice t...
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