JUDGMENT : None is present for the appellant. 2. We have perused the order of the Customs, Excise & Gold (Control) Appellate Tribunal and are in agreement with the said decision wherein it has been held that the benefit of exemption notification could not be availed of by the appellant and the same was only available for import inter alia by association of owners. The appellant was an individual importer and not an association and, therefore, it could not avail of the benefit of exemption notification, especially in view of the fact that there was absence of certificate from the Department of Industrial Development as contemplated by the exemption notification. 3. The appeal is dismissed.