ORDER
Moheb Ali M., Member (T)
1. The appellant imported a consignment of Magnetic Type Liquid Level Gauges falling under Chapter 90 of Customs Tariff Act, and cleared the same on payment of duty. This was in the year 1995. Later the appellant realized that he ought not to have paid the duty as the goods w ere exempt from payment of Customs duty under Notification No. 276/92 Customs dt. 23/9/92. The said notification exempts goods falling under Chapter 90 of the First Schedule to the Customs Tariff Act when imported into India for renovation or modernization of a fertilizer plant from the whole of the customs duty subject to the following conditions:
(a) An officer not below the rank of Deputy Secretary in the Department of Fertilizer certifies that the scheme for renovation or modernization as the case may be of the said fertilizer plant has been granted techno-economic clearance of the said Department and
(b) Recommends in each case the grant of the above said exemption of the said goods for such purpose.
2. The Department contends that the above said two conditions are not satisfied in the appellants’ case and they are, therefore, not entitled to the benefit of Notification No. 276/92. Their refund claim for Rs. 140209/- being the duty paid on the consignment was rejected.
3. Heard both sides
4. A perusal of the documents filed by the appellants before the lower appellate authority indicates clearly that the appellant approached the Ministry of Chemicals and fertilizers for techno-economic clearance for renovation of their project at Phulpur, Gujarat. Such clearance has been given by the said Ministry and such clearance was communicated to the appellant by an under Secretary of that Ministry. The list of goods required for such renovation were listed and certified by an officer of the rank of Dy. Financed Adviser to the Ministry of Chemical and Fertilizer. Deputy Financial Adviser is of the rank of a Dy. Secretary as clarified by the Ministry’s letter dated 23.12.94 addressed to the Commissioner of Customs, Bombay. Thus the first condition as enumerated above is satisfied inasmuch as techno economic clearance has been given by the Ministry of Chemicals and Fertilizers for the project and the list of goods required for such renovation has been certified by Dy. Finance Adviser of the Ministry who is of the rank of a Dy. Secretary to the Government of India.
5. Thus the appellants have satisfied all the conditions of the above said notification. They are entitled for duty free clearance of the said goods. Since they did not avail of the benefit of notification when the goods were cleared they are entitled for the refund of duty paid by them at the time of clearance. The order of Commissioner (A) is set aside with consequential relief in accordance with law.
(Pronounced in Court)