COMMISSIONER OF CUSTOMS Vs. RELIANCE PETROLEUM LTD

JUDGEMENT

(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.) The fact that the crane in question was imported for using the same in setting up a refinery is not in dispute.

(3.) By reason of the amendment, it was, inter alia, provided that in the annexure, for List 8A the goods specified therein shall be substituted, relevant portion of which reads as under: