1983 (11) TMI 191

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....Gujral, Vice-President]. - The appellants imported a consignment of "Rectilinear Conductive Potentiometers and L.V.D.P. Displacement Transducer" valued at Rs. 11,156/- for use as component parts requiring in the assembly of Water Turbine under heading 84.07, CTA, 1975. The Customs authorities assessed the goods on merits under Item 85.18/27(1) CTA, 1975, at the rate of 100%+20%+8%. The appellant....

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....or disposal as an appeal u/s 131B(2) of the Customs Act, 1962, the appellants have submitted the end-use affidavit, the essentiality certificate, the drawings and the catalogue. They also submitted additional documents, namely, drawing of G.V. Servomotor indicator and drawings of Electro Hydraulic Governor which show the actual use of the potentiometers and the Displacement Transducers as componen....