The Tribunal allowed the appellant's appeal, holding that goods are exempt under Notification No. 21/2002-Cus if required for space programs, without a condition that such goods must be for direct use or strictly for testing.
Allowed the appeal and granted the benefit of customs duty exemption.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
Customs Appeal No. 22004 of 2014
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
BANGALORE
REGIONAL BENCH - COURT NO. 2
Customs Appeal No. 22004 of 2014
(Arising out of Order-in-Appeal No. COC-CUSTM-000-APP-363-13-14 dated 24.03.2014 passed by the Commissioner of Customs (Appeals), Cochin)
Chakradhara Aerospace and Cargo Private Limited
20, Sitra-Kalapatti Road, Coimbatore, Tamil Nadu - 641048
........Appellant
VERSUS
Commisisoner Of Customs, Cochin
C R Building, I S Press Road, Ernakulam, Cochin, kerala – 682018.
............Respondent
Appearance:
Shri. M. Saravanan, Consultant for the Appellant
Shri. Vinod kumar garhwal, Authorised Representative (AR) for the Revenue
Coram:
Hon'ble Mr. P.A. Augustian, Member (Judicial)
Final Order No. 21074 /2025
Date of Hearing: 11.07.2025 Date of Decision: 11.07.2025
Per: P. A. Augustian
The issue in the present appeal is whether the Appellant is eligible for claiming the benefit of the Notification No. 21/2002-Cus dated 01.03.2002 as amended.
Page 1 of 3
Customs Appeal No. 22004 of 2014
Space Research Organization(ISRO). Aggrieved by said order, an appeal was filed before the Commissioner (Appeals) and Commissioner (Appeals) as per the impugned order also dismissed the appeal. Aggrieved by said order, present appeal is filed.
| [349. | 88 or any other Chapter |
The following goods, namely :- (i) Satellites and payloads; (ii) Scientific and technical instruments, apparatus, equipments (including computers and computer software), acces- sories, parts, components, spares, tools, mockups and mod- ules, raw materials and consumables required for launch vehicles and for satellites and payloads 1[(iii) Ground equipment brought for testing of (i) above |
Nil | Nil | 69] |
|---|
Page 2 of 3
Customs Appeal No. 22004 of 2014
(Operative portion of the order was pronounced in open court on conclusion of hearing.)
(P.A Augustian) Member (Judicial)
Sasi
Page 3 of 3
2 issues framed by the court
Whether the appellant is eligible for customs duty exemption under Notification No. 21/2002-Cus entailing exemption for scientific equipment required for launch vehicles or satellites.
Whether the requirement under the Notification mandates 'direct use' by the Space Research Organization for the goods to claim exemption.
Colour shows how this judgement treated each authority
M/s HMT Ltd Vs. Commr. of Central Excise, CochinReferred¶29
2007 (213) ELT 74 (Tri.-Bang)
Anupam Industries Ltd. Vs. Commr. of C.EX & Cus., VadodaraReferred¶29
2009 (245) ELT 433 (Tri.-Ahmd)
P.L. Haulwel Trailers Vs. Commr. of C.EX., ChennaiReferred¶29
2002 (142) ELT 204 (Tri.-Mad)
1 provisions across 1 enactments
Chakradhara Aerospace and Cargo Private Limited
Commissioner of Customs, Cochin
P. A. Augustian
Sasi
As recorded by the court registry
An appeal in a customs matter before the Customs, Excise and Service Tax Appellate Tribunal.
Judgements on the same questions, provisions and authorities, from every court
