1986 (12) TMI 172

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....the Respondents. [Order per : Harish Chander, Member (J)]. - Hindustan Machine Tools Limited, Hyderabad had filed a Revision Application being aggrieved from order in appeal No.C. 3/1765/81, dated 21.8.1981 passed by Appellate Collector of Customs, Madras addressed to the Additional Secretary, Ministry of Finance, Department of Revenue, New Delhi which stands transferred to the Tribunal in t....

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....appellant. Being aggrieved from the aforesaid order the appellants had filed an appeal before the Appellate Collector of Customs, Madras. Before the Appellate Collector of Customs it was contended that the imported item was a universal measuring instrument and as such the refund claim should be allowed at the concessional rate of duty in terms of Notification No. 49/78-Cus., dated 1-3-1978. The le....

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....s referred to the I.T.C. books for the years 1978, 1979, 1980 and 1980-81 where the measuring instruments have been described as "universal measuring instruments" to check gauges, jigs and components of all kinds including internal and external threads whereas in the I.T.C. Book for 1979-80 and 1980-81, Appendix 2 special heading 2 of S.No. 6 the same has been described as "universal measuring mac....

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....racy. He has pleaded that the benefit of notification No. 49/78-Cus., dated 1-3-1978 should be extended to the appellants and the appeal should be allowed. 4. Shri J. Gopinath, the learned SDR, who has appeared on behalf of the respondents, has pleaded that as per the invoice the same has been described as "universal measuring machines" but from the catalogue submitted by the appellants, i....